Power to make rules: Government may prescribe GST rules under the Act, including retrospective effect and penalties. The Government, on the Council's recommendation, may notify rules to carry out the Gujarat GST Act, prescribing matters required or permitted by the Act; such rulemaking includes power to grant retrospective effect not earlier than the Act's commencement and to provide for penal liability within the statutory ceiling.
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.
Power to make rules: Government may prescribe GST rules under the Act, including retrospective effect and penalties.
The Government, on the Council's recommendation, may notify rules to carry out the Gujarat GST Act, prescribing matters required or permitted by the Act; such rulemaking includes power to grant retrospective effect not earlier than the Act's commencement and to provide for penal liability within the statutory ceiling.
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