(Last Updated On: October 10, 2018)

Section 164 CGST Act 2017

[ Section 164 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

Section 164 CGST Act 2017 explains Power of Government to make rules. and is covered in CHAPTER XXI MISCELLANEOUS

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Power of Government to make rules.

164. (1) The Government may, on the recommendations of the Council, by notification [ refer Notes ], 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) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.

Note

6. Eway bill for intra UT movement of Goods in Union Territory of Andaman and Nicobar Islands mandatory from 25.05. 2018 vide Notification No 10/2018 Union Territory Tax Dated 21st May, 2018

5. Eway bill for intra UT movement of Goods in Union Territory of Lakshadweep mandatory from 25.05. 2018 vide Notification No 11/2018 Union Territory Tax Dated 21st May, 2018 ]

4. Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 15/2018 Central Tax Dated 23rd March 2018

3. Govt has issued the Notification No 74/2017 Central Tax dated the 29th December, 2017 for E way Bill w.e.f 01.02.2018. But now the govt has withdrawn this by Notification No 11/2018 Central Tax dated 2nd February, 2018

2. Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 74/2017 Central Tax Dated 29th December, 2017

1 CGST Rules

CGST (Twelfth Amendment) Rules, 2018 Notification No 54/2018 Central Tax Dated 9th October, 2018

CGST (Eleventh Amendment) Rules 2018 Notification No 53/2018 Central Tax Dated 9th October, 2018