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 143–174) 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 Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 164 |
| Section Name | Power of Government to make rules |
| Updated 2024 Edition | GST 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.
- 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. ↩︎