TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Government and Board Empowered to Formulate GST Rules Under Sections 164 & 165 of CGST Act, 2017</h1> Sections 164 and 165 of the CGST Act, 2017 grant the Government and the Board the authority to create rules and regulations to implement the Act's provisions. The Government can establish rules based on GST Council recommendations, which may apply retrospectively but not before the Act's commencement. These rules can impose penalties up to Rs.10,000 for violations. The Board, under Section 165, can formulate regulations consistent with the Act and existing rules. Similar powers are granted under sections 22 and 23 of the IGST Act, 2017, with the Government and Board having distinct roles in rule and regulation making.
TaxTMI 
TaxTMI 
