Section 164 of Sikkim GST Act 2017 : Power of Government to make rules

By | June 12, 2018
Print Friendly, PDF & Email
(Last Updated On: June 13, 2018)

Section 164 of Sikkim GST Act 2017

[ Section 164 of Sikkim GST Act 2017 explains Power of Government to make rules and is covered in  CHAPTER XXI MISCELLANEOUS]

[ Enforced with effect from 22-6-2017. ]

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.

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.

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.

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *