POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165 OF THE CGST ACT, 2017]

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....ommendations of the GST Council for carrying out the provisions of the Act. 21.2. The following are noteworthy in this regard: * The Government may make rules for all or any of the matters which by the Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules. * The rules may also be issued with retrospective effect but not from a date e....