The CBIC vide Notification No. 1/2022–Compensation Cess dated June 24 June, 2022 has issued the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 w.e.f. July 1, 2022, to extend the period for levy and collection of Compensation Cess under Section 8(1) of the Goods and Services Tax (Compensation to States) Act, 2017 (“the Compensation Cess Act”), upto the March 31, 2026.
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2022/236790.pdf
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