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of <h1>Government Empowered to Make Rules Under IGST Act, 2017, Section 22; Penalties Up to 10,000 for Violations.</h1> The Integrated Goods and Services Tax Act, 2017, Section 22 grants the Government the authority to make rules, upon the Council's recommendations, to implement the Act's provisions. This includes creating rules for any matters that require or may require prescription under the Act. The Government can also apply these rules retrospectively, but not before the Act's commencement date. Additionally, the rules may impose penalties for contraventions, with fines not exceeding ten thousand rupees.
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