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of <h1>Government Empowered to Create Rules Under Section 164 of Puducherry GST Act 2017; Penalties for Violations Up to 10,000.</h1> Section 164 of the Puducherry Goods and Services Tax Act, 2017, grants the Government the authority to create rules for implementing the Act's provisions, following the Council's recommendations. This includes the ability to address specific matters that require or allow for rule-making. The Government can also apply these rules retrospectively, but not before the Act's commencement date. Additionally, any rule violations may result in penalties up to ten thousand rupees.
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