Amendment status not verified — confirm the current text below against the official source.
(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. Bar on jurisdiction of civil courts. Levy of fee. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 101 The West Bengal Goods and Services Tax Act, 2017. (Chapter XXL—Miscellaneous.--Sections 165-169.) Delegation of powers. Power to issue instructions or directions. Service of notice in certain circumstances. (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) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.