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of <h1>Government Empowered to Formulate Rules under Section 164 of Maharashtra GST Act 2017, Including Retrospective Effect and Penalties</h1> Section 164 of the Maharashtra Goods and Services Tax Act, 2017, grants the Government the authority to make rules to implement the Act's provisions, based on the Council's recommendations. This includes creating rules for specific matters outlined in the Act, with the ability to apply these rules retrospectively from the Act's commencement. Additionally, rules may impose penalties up to ten thousand rupees for violations.
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