Rule 149 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Prohibition against Sale on Holidays
Provisions under Rule 149 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Prohibition against Sale on Holidays”, are as under:
CGST Rule 149: Prohibition against Sale on Holidays (Chapter-XVIII: DEMANDS AND RECOVERY)
No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.