Power to make rules permits retrospective rule making to the Act's commencement and allows penalisation for contraventions.

Section 164 empowers the State Government, on the Council's recommendation, to make rules for implementing the Jharkhand GST Act and prescribing matters under the Act; it allows rules to have retrospective effect not earlier than the Act's commencement and permits rules to provide for penal consequences for contraventions up to the amount specified in the statute.

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