https://www.taxtmi.com/acts?id=30334 Section 164 authorises the Government, on the Council's recommendation, to make rules by notification to implement the Act, including rules on matters required or permitted to be prescribed and consequential provisions. The rule making power expressly permits rules to have retrospective effect not earlier than the Act's commencement and allows rules to provide for penalties for contraventions subject to an upper monetary ceiling. en-us Mon, 10 Jul 2017 11:41:20 +0530 Tue, 18 Jul 2017 17:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30334 Section 164 authorises the Government, on the Council's recommendation, to make rules by notification to implement the Act, including rules on matters required or permitted to be prescribed and consequential provisions. The rule making power expressly permits rules to have retrospective effect not earlier than the Act's commencement and allows rules to provide for penalties for contraventions subject to an upper monetary ceiling. Act-Rules GST - States Mon, 10 Jul 2017 11:41:20 +0530 https://www.taxtmi.com/acts?id=30334