GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
Section 12: Power to make rules.
(1) The Central Government shall, on
the recommendations of the Council, by notification in the Official Gazette,
make rules for carrying out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing
power, such rules may provide for all or any of the following matters, namely:—
(a) the conditions which were included in the total
base year revenue of the States, referred to in sub-clause (g) of clause (4) of
article 279A of the Constitution, under sub-section (3) of
section 5;
(b) the conditions subject to which any part of revenues not credited in the
Consolidated Fund of the respective State shall be included in the total base
year revenue of the State, under sub-section (6) of section 5;
(c) the manner of refund of compensation by the States to the Central Government
under sub-section (6) of section 7;
(d) the manner of levy and collection of cess and the period of its imposition
under sub-section (1) of section 8;
(e) the manner and forms for payment of cess, furnishing of returns and refund
of cess under sub-section (1) of section 9; and
(f) any other matter which is to be, or may be, prescribed, or in respect of
which provision is to be made, by rules.