Rulemaking under GST: government issues rules on Council recommendation; Board frames regulations to implement the Act.

The Central Government, on GST Council recommendation, may make rules to carry the Act's provisions into effect, including retrospective rules not earlier than the Act's commencement and rules prescribing penalties for breach; the Board may make regulations consistent with the Act and rules to operationalize GST, with parallel powers under the IGST framework.

---

---

---