{"id":269075,"date":"2022-06-27T12:30:43","date_gmt":"2022-06-27T07:00:43","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269075"},"modified":"2022-06-27T11:52:45","modified_gmt":"2022-06-27T06:22:45","slug":"time-period-for-levy-of-compensation-cess-extended-till-march-31-2026-vide-gst-period-of-levy-and-collection-of-cess-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/27\/time-period-for-levy-of-compensation-cess-extended-till-march-31-2026-vide-gst-period-of-levy-and-collection-of-cess-rules-2022\/","title":{"rendered":"Time period for levy of compensation cess extended till March 31, 2026 vide GST (Period of Levy and Collection of Cess) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">On June 24, 2022, the Ministry of Finance has notified Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022, through which it has extended the time period for levy of compensation cess up to 31<sup>st<\/sup> March 2026.<\/p>\n<p style=\"text-align: justify;\">The Goods and Services Tax (Compensation to States) Act, 2017 provides for compensation to states for any loss in revenue due to the implementation of GST. Earlier the Government fixed the last date for levy of GST compensation cess till 1<sup>st<\/sup>\u00a0July 2022, however it has now been extended till 31<sup>st<\/sup> March 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On June 24, 2022, the Ministry of Finance has notified Goods and Services Tax (Period of Levy and Collection of Cess) Rules, <\/p>\n","protected":false},"author":8808,"featured_media":236103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[29414,6241,47034],"class_list":["post-269075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-cbdt","tag-gst","tag-minstry-of-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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Rules,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/27\/time-period-for-levy-of-compensation-cess-extended-till-march-31-2026-vide-gst-period-of-levy-and-collection-of-cess-rules-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-27T07:00:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" 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Tax (GST) (Compensation to States) Act 2017, specifies the maximum rate at which Goods and Service Tax Compensation Cess may be collected. In respect of motor vehicles, the maximum rate, at which Goods and Service Tax Compensation Cess may be collected, is 15%.\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":296612,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/07\/12\/gst-council-revises-gst-rates-of-goods-and-services-legal-news\/","url_meta":{"origin":269075,"position":1},"title":"[GST Council 50th Meeting] Uniform 28% GST levied on Casino, Race Course and Online Gaming","author":"Kriti","date":"July 12, 2023","format":false,"excerpt":"On 11-7-2023, the Goods and Services Tax (\u2018GST\u2019) Council in its 50th Meeting recommended changing GST tax rates, discussed measures for facilitation of trade and measures for streamlining compliances in GST. Key Points: 1. Recommendations relating to GST rates on Goods- \u2022 Changes in GST rates- Goods (Uncooked\/ Unfried Snacks)-\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"gst","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":132321,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/05\/20\/14th-gst-council-approves-gst-rates-for-goods-and-gst-compensation-cess\/","url_meta":{"origin":269075,"position":2},"title":"14th GST Council approves GST rates for goods and GST Compensation Cess\u00a0","author":"Saba","date":"May 20, 2017","format":false,"excerpt":"The 14th Goods and Services Tax (GST) Council Meeting, chaired by the Union Minister of Finance Shri Arun Jaitley, was held at Srinagar, Jammu and Kashmir. 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Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":184904,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/01\/30\/nil-gst-compensation-cess-rate-old-used-motor-vehicles-notified\/","url_meta":{"origin":269075,"position":4},"title":"Nil GST compensation cess rate on old and used motor vehicles notified","author":"Saba","date":"January 30, 2018","format":false,"excerpt":"G.S.R. 93(E).- In exercise of the powers conferred by sub-section (2) of Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India,\u2026","rel":"","context":"In &quot;Business News&quot;","block_context":{"text":"Business News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/business_news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/motorvehicle.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/motorvehicle.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/motorvehicle.jpg?resize=525%2C300&ssl=1 1.5x, 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