Rule-making power under GST law allows government to frame implementation rules, give retrospective effect, and prescribe penalties. Government is empowered, on the recommendation of the Council and by notification, to make rules for carrying out the provisions of the GST Act. The rule-making power extends to matters required to be prescribed by rules or matters on which the Act permits provisions by rules, enabling comprehensive subordinate legislation for implementation of the Act. The section also authorises retrospective effect for rules from a date not earlier than commencement of the Act, and permits rules to provide a penalty for contravention not exceeding ten thousand rupees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rule-making power under GST law allows government to frame implementation rules, give retrospective effect, and prescribe penalties.
Government is empowered, on the recommendation of the Council and by notification, to make rules for carrying out the provisions of the GST Act. The rule-making power extends to matters required to be prescribed by rules or matters on which the Act permits provisions by rules, enabling comprehensive subordinate legislation for implementation of the Act. The section also authorises retrospective effect for rules from a date not earlier than commencement of the Act, and permits rules to provide a penalty for contravention not exceeding ten thousand rupees.
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