Section 12
Section 12 of the Goods and Services Tax (Compensation To States) Act, 2017. 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.
(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.
Section 12, The Goods and Services Tax (Compensation To States) Act, 2017 (Act 15 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 12
How do I find court cases under Section 12 of the Goods and Services Tax (Compensation To States) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goods and Services Tax (Compensation To States) Act 12, section 12 Goods and Services Tax (Compensation To States) Act, section 12 of the Goods and Services Tax (Compensation To States) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 12 of the Goods and Services Tax (Compensation To States) Act, and has it changed?
Its own text turns on section 5, section 7, section 8, section 9, so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Goods and Services Tax (Compensation To States) Act enacted?
Goods and Services Tax (Compensation To States) Act was enacted in 2017 as Act 15 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/e97cb548-a951-4f19-ad2d-568fdedd7a2c.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/39a41129-f024-41a3-a9cc-7528e3b09807/content). This page is not a substitute for legal advice.