Rule-making power under GST law allows retrospective rules and penalties for contravention within statutory limits.

The Central Government may, on the recommendations of the Council, notify rules for carrying out the provisions of the Act and for matters required or permitted to be prescribed by rules. The rule-making power includes the ability to give retrospective effect to rules, subject to the Act's commencement date, and rules may provide that contravention is liable to a penalty not exceeding ten thousand rupees.

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