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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Empowered to Make Rules Under Section 164 of Mizoram GST Act 2017, Including Retrospective Application and Penalties</h1> Section 164 of the Mizoram Goods and Services Tax Act, 2017 grants the Government the authority to make rules, based on the Council's recommendations, to implement the Act's provisions. This includes creating rules for any matters that require or allow for prescribed provisions. The Government can also apply these rules retrospectively, but not before the Act's commencement date. Additionally, the rules may impose penalties for violations, with fines up to ten thousand rupees.
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