Provisions under Rule 149 of CGST Rules, 2017 relating to “Prohibition against Sale on Holidays”:
CGST Rule 149: Prohibition against Sale on Holidays (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 149 introduced vide Notification 15/2017, effective 01/07/2017.
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