Rulemaking power under CGST enables government to prescribe rules and penalties, while Board makes implementing regulations. The Government may make rules under CGST on GST Council recommendations to carry out the Act, including prescribable matters, retrospective operation not prior to commencement, and a penalty ceiling for rule breaches. The Board may make regulations consistent with the Act and rules to implement provisions, creating a delegated regulatory layer; comparable powers exist under the IGST framework.
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 CGST enables government to prescribe rules and penalties, while Board makes implementing regulations.
The Government may make rules under CGST on GST Council recommendations to carry out the Act, including prescribable matters, retrospective operation not prior to commencement, and a penalty ceiling for rule breaches. The Board may make regulations consistent with the Act and rules to implement provisions, creating a delegated regulatory layer; comparable powers exist under the IGST framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
