Rulemaking power permits government to make retrospective rules and prescribe penalties under the state's GST framework.

The Government, on the recommendations of the Council, may make rules for carrying out the Meghalaya GST Act, 2017, including rules for any matter required or permitted by the Act. The rulemaking power includes making rules with retrospective effect not earlier than the Act's commencement and permitting rules to provide for a penalty for contravention, subject to the statutory limit.

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