Rulemaking power under GST enables government to prescribe implementation rules, allow retrospective effect, and provide penalties. Government may, on Council recommendation, make rules to implement the Act, including prescribing matters required or permitted by the Act; such rules may be given retrospective effect not earlier than the Act's commencement and may provide for a monetary penalty not exceeding ten thousand rupees for contraventions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rulemaking power under GST enables government to prescribe implementation rules, allow retrospective effect, and provide penalties.
Government may, on Council recommendation, make rules to implement the Act, including prescribing matters required or permitted by the Act; such rules may be given retrospective effect not earlier than the Act's commencement and may provide for a monetary penalty not exceeding ten thousand rupees for contraventions.
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