Chapter XXI - Miscellaneous
Section 164
Section 164: Power of Government to make rules
The Government can notify Rules to carry out the CGST Act on Council recommendation, including for matters the Act says may be prescribed.
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Need advice on Section 164?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
Key takeaways
Rule-making power
Government makes CGST Rules by notification on Council recommendation.
Retrospective limit
Rules may have retrospective effect, but not earlier than the Act’s commencement.
Rule penalty ceiling
Rules may prescribe a contravention penalty not exceeding ten thousand rupees.
Rule-making power
Government makes CGST Rules by notification on Council recommendation.
Retrospective limit
Rules may have retrospective effect, but not earlier than the Act’s commencement.
Rule penalty ceiling
Rules may prescribe a contravention penalty not exceeding ten thousand rupees.
Practical checklist
Do
- Read the current Rule and amendment notification.
- Check commencement and any retrospective date.
- Distinguish Act requirements from Rule details.
Frequently asked questions
Can a Rule predate the CGST Act’s commencement?
Not by section 164(3), which sets that earliest retrospective date.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026