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

Amended and updated notes on section 164 of CGST Act, 2017. Detail discussion on provisions and rules related to power of Government to make rules.

Amended and updated notes on section 164 of CGST Act, 2017. Detail discussion on provisions and rules related to power of Government to make rules.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 164 of CGST 2017 provides for power of Government to make rules.

Recently, we have discussed in detail section 163 (Levy of fee) of CGST Act 2017. Today, we learn the provisions of section 164 of Central GST Act 2017.

Section 164 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 164 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.164
Section NamePower of Government to make rules
Updated 2024 EditionGST Law Book PDF

Section 164 of Central GST – Power of Government to make rules1

Section 164 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Section 164(1) of CGST Act

Section 164(1): The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.

Section 164(2) of CGST Act

Section 164(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.

Section 164(3) of CGST Act

Section 164(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.

Section 164(4) of CGST Act

Section 164(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.

  1. Section 164 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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