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Section or rule

08 March 2021

I need clarification on what is section or rule in GST. how they relate to each other in easy language? how to read both?

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5 Replies

Divyam Agarwal (Practicing Chartered Accountant) (959 Points)
Replied 08 March 2021

Section is something that is written in the law and generally doesn't go under change usually.
Rules are the thing in which the whole procedure or methodology of the implementation is written.
It may underchange depending upon the condition.

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 08 March 2021

In addition to above Rule is procedure how to do. means Section prescribes what to do & rule lays procedure how to do.
Rule cannot be frame without Section & cannot override Section.

In short Section is Father & Rule is son.

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CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 08 March 2021

Sections are part of Act which is passed by the parliament (legislature). Rules are made within the framework of sections by the Government (executive).
Sections are the basic legal framework while rules are instructions on how to implement and follow those framework.

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