https://www.taxtmi.com/acts?id=24041 Government is empowered, on the recommendation of the Council and by notification, to make rules for carrying out the provisions of the GST Act. The rule-making power extends to matters required to be prescribed by rules or matters on which the Act permits provisions by rules, enabling comprehensive subordinate legislation for implementation of the Act. The section also authorises retrospective effect for rules from a date not earlier than commencement of the Act, and permits rules to provide a penalty for contravention not exceeding ten thousand rupees. en-us Mon, 27 Mar 2017 17:27:24 +0530 Fri, 26 Jun 2026 12:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24041 Government is empowered, on the recommendation of the Council and by notification, to make rules for carrying out the provisions of the GST Act. The rule-making power extends to matters required to be prescribed by rules or matters on which the Act permits provisions by rules, enabling comprehensive subordinate legislation for implementation of the Act. The section also authorises retrospective effect for rules from a date not earlier than commencement of the Act, and permits rules to provide a penalty for contravention not exceeding ten thousand rupees. Act-Rules GST Mon, 27 Mar 2017 17:27:24 +0530 https://www.taxtmi.com/acts?id=24041