Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 164 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Power of Government to make rules under CGST Act 2017.
Recently, we have discussed in detail section 163 (i.e. Levy of fee) of CGST Act 2017. Today, we learn the provisions of section 164 of the CGST Act 2017. Complete Details of CGST Section 164 – Power of Government to make rules. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 164 of CGST Act 2017
Section 164 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 164 of CGST Act 2017 read with Central GST Rules 2017.
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.
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.
Author Note for Section 164 of CGST Act 2017
In exercise of the powers conferred by section 164 of the CGST Act 2017, the CG has made the CGST Rules, 2017.