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of <h1>Government Empowered to Make Rules Under Tamil Nadu GST Act, 2017; Includes Retrospective Effect and Penalties Up to 10,000</h1> Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017, grants the government the authority to make rules for implementing the Act's provisions, following the Council's recommendations. This power includes creating rules for any matters specified by the Act and allows rules to have retrospective effect from the Act's commencement date. Additionally, rules established under this section may impose penalties for contraventions, with fines not exceeding ten thousand rupees.
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