Rulemaking power under GST enables government to prescribe rules, include retrospective effect and penalties on council recommendations. The Government, on Council recommendations and by notification, may make rules to carry out the Act, including prescribing required or permitted matters; such rules may be made retrospective to no earlier than the Act's commencement and may provide that contraventions attract a monetary penalty up to the prescribed cap.
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.
Rulemaking power under GST enables government to prescribe rules, include retrospective effect and penalties on council recommendations.
The Government, on Council recommendations and by notification, may make rules to carry out the Act, including prescribing required or permitted matters; such rules may be made retrospective to no earlier than the Act's commencement and may provide that contraventions attract a monetary penalty up to the prescribed cap.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.