Rule-making power permits retrospective rules and enforceable penalties for contraventions within the state GST regulatory framework. Section 164 empowers the State Government, on the Council's recommendation and by notification, to make rules to carry out the Tamil Nadu GST Act, including prescribing matters required or permitted by the Act, granting retrospective effect to rules no earlier than the Act's commencement, and providing that contraventions may attract a monetary penalty within delegated limits.