Power to make rules enables government to prescribe matters, including retrospective effect and penalties for contravention. The Government, on the recommendations of the Council, may make rules to carry out the Haryana GST Act, 2017, including prescribing matters required or permitted by the Act; the power includes giving rules retrospective effect from a date not earlier than the Act's commencement and permitting rules to provide that contravention is punishable by a penalty up to the statutory maximum.