Bare ActsThe Manipur Goods and Services Tax Act, 2017

Section 164

Amendment status not verified — confirm the current text below against the official source.

(1) The Government may, on the recommendations of the Council, bynotification, make rules for carryingout the ' provisionsof this Act. Levyof fee. Power of Government to make rules. 156 (2) Without prejudiceto the generalityof the provisionsof sub-section (1),the Government may make rules for all or any of the matters which bythis Act are requiredto be, or may be, prescribed or in respect of which provisions are to be or may be madfbyrules. (3) The power to make rules conferred bythis section shall include the power to giveretrospectiveeffect to the rules or any of them from a date not earlier than the date on which the provisionsof this Act come into force. (4) Anyrules made under sub-section(!)may providethat a contravention thereof shall be liable to a penaltynot exceedingten thousandrupees.

Section 164 – The Manipur Goods and Services Tax Act, 2017 | DailyLaw.ai