Rulemaking power under GST Act allows retrospective rules and penalties for contraventions, subject to Council recommendation. The Government may, on the recommendations of the Council and by notification, make rules for carrying out the Act, including rules prescribing matters the Act requires or permits. That power includes making rules retrospective from the Act's commencement date. Rules may provide that contraventions attract a monetary penalty as specified in the section.
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 Act allows retrospective rules and penalties for contraventions, subject to Council recommendation.
The Government may, on the recommendations of the Council and by notification, make rules for carrying out the Act, including rules prescribing matters the Act requires or permits. That power includes making rules retrospective from the Act's commencement date. Rules may provide that contraventions attract a monetary penalty as specified in the section.
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