Statutory text — CGST Rules, 2017, as amendedRule 149
Rule 149. Prohibition against sale on holidays. -
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source