Government rulemaking power permits retrospective rules from commencement and penalties for contraventions under the GST framework.

Government rulemaking power, exercisable by notification on Council recommendation, authorizes rules for any matter the Act requires or permits to be prescribed, including procedural and regulatory measures. That power includes making rules with retrospective effect from the Act's commencement and permitting rules to prescribe monetary penalties for contraventions, subject to the statutory maximum.

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