Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Empowered to Make Retrospective GST Rules Under Section 164, Penalties Up to 10,000 for Violations.</h1> Section 164 of the Nagaland Goods and Services Tax Act, 2017 grants the government authority to make rules to implement the provisions of the Act, based on the Council's recommendations. This includes the ability to prescribe matters required by the Act and to give these rules retrospective effect, provided it is not earlier than the Act's commencement date. Additionally, any contravention of these rules may result in a penalty not exceeding ten thousand rupees.
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