Section 164 - Power of Government to make rules of CGST ACT, 2017

               164. (1) The Government may, on the recommendations of the Council, by notification,
make rules for carrying out the provisions of this Act.
                      (2) Without prejudice to the generality of the provisions of sub-section (1), the
Government may make rules for all or any of the matters which by this Act are required to be,
or may be, prescribed or in respect of which provisions are to be or may be made by rules.
                     (3) The power to make rules conferred by this section shall include the power to give
retrospective effect to the rules or any of them from a date not earlier than the date on which
the provisions of this Act come into force.
                    (4) Any rules made under sub-section (1) or sub-section (2) may provide that a
contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.

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