Power of Government to make rules, Section 164 of CGST Act, 2017
The below post explains about Power of Government to make rules under section 164 of CGST Act,2017.
Section 164 of CGST Act, 2017 explains Power of Government to make rules as below: (The amendments if any will also be updated here soon).
The extract of Section 164 of CGST Act,2017 quoted below:
164 Power of Government to make rules.
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 maybe, 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.
The above information clarifies about Power of Government to make rules under section 164 of CGST Act,2017.
If you have any comments about Section 164 of CGST Act, 2017 explaining Power of Government to make rules, share below your thoughts:
Click here to know GST rate of your goods or service
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to export goods from India?
Learn GST in regional language
Export benefit schemes in India
How to import goods to India?
Removal of difficulties, IGST Act,2017
Special audit, CGST Act, 2017
Power to arrest, CGST Act
CGST Act, Power to summon persons to give evidence and produce documents
CGST Act, 2017 Access to business premises
CGST Act, Determination of tax not paid
General provisions relating to determination of tax, CGST Act, 2017
Tax collected but not paid to Government, CGST Act
GST payable for sale of Tin and Tin products
GST for Base metals, articles of base metals, cermet’s
GST for sale of Spoons, Forks, tools and base metal parts
GST rate payable for sale of Base metal mountings, filing cabinets, of base metal falls
GST for Machinery and Machinery parts in India
GST rate for Electrical machinery, Television
GST applicable for Railway fixtures and fittings, rolling stock parts
Export procedures and documentation
Reconciliation of Reciepts under GST Tax
GST tax accounting code for CGST,SGST,IGST and Additional Tax
Details of Challan for GST Tax payment
CGA suggestions under GST Tax system in India
Accounting system under GST Tax payments
How many major heads of accounts in GST Tax
Recommended instructions to bank for collecting GST Tax
GST collection Banks
Is Customs House Agents (CHA ) required to be appointed mandatory?
Is DP terms of payment safe in export business?
Is Letter of Credit LC safe for an Importer?
Is ON BOARD CERTIFICATE required for LC negotiation
Why to insure export goods?
Why, best attention while preparing Export Invoice?
Airline code starting prefix with
Difference between standard dry container and Flat rack container
Difference between normal dry container and Plat form container
Difference between standard dry container and high cube container