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Laying of rules before Parliament Every rule made under this Act by the Central Government shall be laid, as soon as may be after it is made, before each House...

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...

Other provisions relating to cess (1) The provisions of the Central Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy,...

Crediting proceeds of cess to Fund (1) The proceeds of the cess leviable under section 8 and such other amounts as may be recommended by the Council, shall be credited...

Returns, payments and refunds (1) Every taxable person, making a taxable supply of goods or services or both, shall- (a) pay the amount of cess as payable under this Act...

Levy and collection of cess (1) There shall be levied a cess on such intra-State supplies of goods or services or both, as provided for in section 9 of the...

Calculation and release of compensation (1) The compensation under this Act shall be payable to any State during the transition period. (2) The compensation payable to a State shall be...

Projected revenue for any year The projected revenue for any year in a State shall be calculated by applying the projected growth rate over the base year revenue of that...

Base year revenue (1) Subject to the provision of sub-sections (2), (3), (4), (5) and (6), the base year revenue for a State shall be the sum of the revenue...

Base year For the purpose of calculating the compensation amount payable in any financial year during the transition period, the financial year ending 31st March, 2016, shall be taken as...