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<h1>Government Empowered to Make GST Rules Under Section 164, Penalties Up to 10,000 for Violations</h1> Section 164 of the Rajasthan Goods and Services Tax Act, 2017, grants the Government the authority to make rules for implementing the Act's provisions, based on recommendations from the Council. This includes making rules on 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, violations of these rules may incur penalties up to ten thousand rupees.