(1) The Government may, on the recommendations of the Council, by notification, 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) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
(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) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
Source footnotes
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 23Power to make regulations. →All sections / सभी धाराएँThe Integrated Goods and Services Tax Act, 2017 →
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Appointment of officers.Section 4 · Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.Section 5 · Levy and collection.Section 6 · Power to grant exemption from tax.Section 6A · Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.Section 7 · Inter-State supply.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.