Rule-making power allows government to prescribe GST rules, permit limited retrospective effect and penalize contraventions. The Government may, on the Council's recommendation and by notification, make rules to implement the Act, including rules for matters the Act ... Summary
Rule-making power allows government to prescribe GST rules, permit limited retrospective effect and penalize contraventions.
The Government may, on the Council's recommendation and by notification, make rules to implement the Act, including rules for matters the Act contemplates; such rules may be given retrospective effect from no earlier than the Act's commencement and may provide a penal sanction for contraventions capped at ten thousand rupees.
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