https://www.taxtmi.com/acts?id=24115 Section 22 authorises the Central Government, on Council recommendation, to make rules for carrying out the Act, including rules on matters required or permitted to be prescribed. The power includes conferring retrospective effect on rules from no earlier than the Act's commencement and permits rules to provide that contraventions attract a penalty subject to the statutory ceiling. en-us Mon, 27 Mar 2017 18:06:51 +0530 Thu, 13 Apr 2017 16:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24115 Section 22 authorises the Central Government, on Council recommendation, to make rules for carrying out the Act, including rules on matters required or permitted to be prescribed. The power includes conferring retrospective effect on rules from no earlier than the Act's commencement and permits rules to provide that contraventions attract a penalty subject to the statutory ceiling. Act-Rules GST Mon, 27 Mar 2017 18:06:51 +0530 https://www.taxtmi.com/acts?id=24115