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of <h1>Govt. empowered under Section 164 of Uttarakhand GST Act, 2017 to make rules, impose penalties up to 10,000.</h1> Section 164 of the Uttarakhand 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 power includes creating rules for any matters prescribed by the Act and allows for rules to have retrospective effect, provided it is not before the Act's commencement. Additionally, rules may impose penalties up to ten thousand rupees for contraventions.
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