Section 164 CGST Act 2017
[ Section 164 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]
Section 164 CGST Act 2017 explains Power of Government to make rules. and is covered in CHAPTER XXI MISCELLANEOUS
[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]
Power of Government to make rules.
164. (1) The Government may, on the recommendations of the Council, by notification [ Note -1 ], 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.
- CGST Rules 2017 ; Central Goods and Services Tax Rules 2017 ; Notification No. 3 /2017 ; Central Tax , Dtd 19th June, 2017
- CGST Rules First Amendement 2017 – Notification No. 7/2017 – Central Tax Dtd 27th June, 2017
- CGST Rules second Amendment 2017 ; All GST Rules Notified w.e.f 01.07.2017 – Notification No. 10/2017 – Central Tax Dated 28th June, 2017
- CGST Rules Third Amendment 2017 ; Notification No. 15/2017 – Central Tax Dated 1st July, 2017
If you have any comments about Section 164 of CGST Act 2017 , share below your thoughts:
Related Book on GST Act