Power to make rules: Government may prescribe GST rules under the Act, including retrospective effect and penalties. The Government, on the Council's recommendation, may notify rules to carry out the Gujarat GST Act, prescribing matters required or permitted by the Act; ... Summary
Power to make rules: Government may prescribe GST rules under the Act, including retrospective effect and penalties.
The Government, on the Council's recommendation, may notify rules to carry out the Gujarat GST Act, prescribing matters required or permitted by the Act; such rulemaking includes power to grant retrospective effect not earlier than the Act's commencement and to provide for penal liability within the statutory ceiling.
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