Section 164 - Power of Government to make rules - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

Power of Government to make rules 164. (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.

02-2024 - Dated: 5-1-2024 - Central GST (CGST) - Extension of due date for filing of GSTR 9 and 9C for the Financial Year 2022-23 - Central Goods and Services Tax (Amendment) Rules, 2024 - For the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.
52/2023 - Dated: 26-10-2023 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2023
G.S.R. 793(E) - Dated: 25-10-2023 - Central GST (CGST) - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.
51/2023 - Dated: 29-9-2023 - Central GST (CGST) - Amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
45/2023 - Dated: 6-9-2023 - Central GST (CGST) - Central Goods and Services Tax (Third Amendment) Rules, 2023.
38/2023 - Dated: 4-8-2023 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2023.
04/2023 - Dated: 31-3-2023 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2023
26/2022 - Dated: 26-12-2022 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2022
24/2022 - Dated: 23-11-2022 - Central GST (CGST) - Amendment to CGST Rules - Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
22/2022 - Dated: 15-11-2022 - Central GST (CGST) - Central Goods and Services Tax (Third Amendment) Rules, 2022
19/2022 - Dated: 28-9-2022 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2022
14/2022 - Dated: 5-7-2022 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2022
40/2021 - Dated: 29-12-2021 - Central GST (CGST) - Central Goods and Services Tax (Tenth Amendment) Rules, 2021.
37/2021 - Dated: 1-12-2021 - Central GST (CGST) - Central Goods and Services Tax (Ninth Amendment) Rules, 2021
35/2021 - Dated: 24-9-2021 - Central GST (CGST) - Central Goods and Services Tax (Eighth Amendment) Rules, 2021.
32/2021 - Dated: 29-8-2021 - Central GST (CGST) - Central Goods and Services Tax (Seventh Amendment) Rules, 2021
30/2021 - Dated: 30-7-2021 - Central GST (CGST) - Central Goods and Services Tax (Sixth Amendment) Rules, 2021.
27/2021 - Dated: 1-6-2021 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2021
15/2021 - Dated: 18-5-2021 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2021.
13/2021 - Dated: 1-5-2021 - Central GST (CGST) - Central Goods and Services Tax (Third Amendment) Rules, 2021
07/2021 - Dated: 27-4-2021 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2021
01/2021 - Dated: 1-1-2021 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2021.
94/2020 - Dated: 22-12-2020 - Central GST (CGST) - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020
82/2020 - Dated: 10-11-2020 - Central GST (CGST) - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020.
79/2020 - Dated: 15-10-2020 - Central GST (CGST) - Central Goods and Services Tax (Twelveth Amendment) Rules, 2020.
72/2020 - Dated: 30-9-2020 - Central GST (CGST) - Central Goods and Services Tax (Eleventh Amendment) Rules, 2020
62/2020 - Dated: 20-8-2020 - Central GST (CGST) - Central Goods and Services Tax (Tenth Amendment) Rules, 2020.
60/2020 - Dated: 30-7-2020 - Central GST (CGST) - Central Goods and Services Tax (Ninth Amendment) Rules, 2020.
58/2020 - Dated: 1-7-2020 - Central GST (CGST) - Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
50/2020 - Dated: 24-6-2020 - Central GST (CGST) - Central Goods and Services Tax (Seventh Amendment) Rules, 2020
48/2020 - Dated: 19-6-2020 - Central GST (CGST) - Central Goods and Services Tax (Sixth Amendment) Rules, 2020
44/2020 - Dated: 8-6-2020 - Central GST (CGST) - Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
38/2020 - Dated: 5-5-2020 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2020.
37/2020 - Dated: 28-4-2020 - Central GST (CGST) - Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017
30/2020 - Dated: 3-4-2020 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2020
16/2020 - Dated: 23-3-2020 - Central GST (CGST) - Central Goods and Services Tax (Third Amendment) Rules, 2020
08/2020 - Dated: 2-3-2020 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2020
02/2020 - Dated: 1-1-2020 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2020
75/2019 - Dated: 26-12-2019 - Central GST (CGST) - Central Goods and Services Tax (Ninth Amendment) Rules, 2019
68/2019 - Dated: 13-12-2019 - Central GST (CGST) - Central Goods and Services Tax (Eighth Amendment) Rules, 2019
56/2019 - Dated: 14-11-2019 - Central GST (CGST) - Central Goods and Services Tax (Seventh Amendment) Rules, 2019
49/2019 - Dated: 9-10-2019 - Central GST (CGST) - Central Goods and Services Tax (Sixth Amendment) Rules, 2019
42/2019 - Dated: 24-9-2019 - Central GST (CGST) - Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
G.S.R. 584(E) - Dated: 21-8-2019 - Central GST (CGST) - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
36/2019 - Dated: 20-8-2019 - Central GST (CGST) - Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019
33/2019 - Dated: 18-7-2019 - Central GST (CGST) - Seeks to carry out changes in the CGST Rules, 2017.
31/2019 - Dated: 28-6-2019 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
25/2019 - Dated: 21-6-2019 - Central GST (CGST) - Seeks to amend Notification No. 22/2019- Central Tax, dated the 23rd April, 2019
22/2019 - Dated: 23-4-2019 - Central GST (CGST) - Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
20/2019 - Dated: 23-4-2019 - Central GST (CGST) - Central Goods and Services Tax (Third Amendment) Rules, 2019
16/2019 - Dated: 29-3-2019 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2019
03/2019 - Dated: 29-1-2019 - Central GST (CGST) - The Central Goods and Services Tax (Amendment) Rules, 2019.
74/2018 - Dated: 31-12-2018 - Central GST (CGST) - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
60/2018 - Dated: 30-10-2018 - Central GST (CGST) - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018
54/2018 - Dated: 9-10-2018 - Central GST (CGST) - Central Goods and Services Tax (Twelfth Amendment) Rules, 2018
53/2018 - Dated: 9-10-2018 - Central GST (CGST) - Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.
49/2018 - Dated: 13-9-2018 - Central GST (CGST) - Form GSTR-9C - Format of Reconciliation Statement issued - Central Goods and Services Tax (Tenth Amendment) Rules, 2018
48/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017
39/2018 - Dated: 4-9-2018 - Central GST (CGST) - Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
29/2018 - Dated: 6-7-2018 - Central GST (CGST) - Central Goods and Services Tax (Seventh Amendment) Rules, 2018
28/2018 - Dated: 19-6-2018 - Central GST (CGST) - Central Goods and Services Tax (Sixth Amendment) Rules, 2018
26/2018 - Dated: 13-6-2018 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
11/2018 - Dated: 21-5-2018 - Union Territory GST (UTGST) - Lakshadweep - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 319(E), dated the 31st March, 2018
10/2018 - Dated: 21-5-2018 - Union Territory GST (UTGST) - Andaman and Nicobar Islands - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018
9/2018 - Dated: 18-5-2018 - Union Territory GST (UTGST) - Daman and Diu - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018
8/2018 - Dated: 18-5-2018 - Union Territory GST (UTGST) - Dadra and Nagar Haveli - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018
7/2018 - Dated: 18-5-2018 - Union Territory GST (UTGST) - Chandigarh - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018
21/2018 - Dated: 18-4-2018 - Central GST (CGST) - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
06/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Lakshadweep
05/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Daman and Diu
04/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Dadra and Nagar Haveli
03/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Notify the irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods the Union Territory of Chandigarh.
02/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Notify that irrespective of the value of the consignment, no e-way bill shall be required the movement of goods Union Territory of Andaman and Nicobar Islands.
15/2018 - Dated: 23-3-2018 - Central GST (CGST) - Notifies the date from which E-Way Bill Rules shall come into force
14/2018 - Dated: 23-3-2018 - Central GST (CGST) - Amending the CGST Rules, 2017(Third Amendment Rules, 2018)
12/2018 - Dated: 7-3-2018 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2018
11/2018 - Dated: 2-2-2018 - Central GST (CGST) - Seeks to postpone the coming into force of the e-way bill rules
03/2018 - Dated: 23-1-2018 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2018
75/2017 - Dated: 29-12-2017 - Central GST (CGST) - The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
74/2017 - Dated: 29-12-2017 - Central GST (CGST) - Notifies the date from which E-Way Bill Rules shall come into force
70/2017 - Dated: 21-12-2017 - Central GST (CGST) - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017
55/2017 - Dated: 15-11-2017 - Central GST (CGST) - The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.
51/2017 - Dated: 28-10-2017 - Central GST (CGST) - Central Goods and Services Tax (Eleventh Amendment) Rules, 2017
47/2017 - Dated: 18-10-2017 - Central GST (CGST) - Central Goods and Services Tax (Tenth Amendment) Rules, 2017
45/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to amend the CGST Rules, 2017
36/2017 - Dated: 29-9-2017 - Central GST (CGST) - Eighth amendment to CGST Rules, 2017
34/2017 - Dated: 15-9-2017 - Central GST (CGST) - Central Goods and Services Tax (Seventh Amendment) Rules, 2017
27/2017 - Dated: 30-8-2017 - Central GST (CGST) - Central Goods and Services Tax (Sixth Amendment) Rules, 2017 - Movement of goods and generation of e-way bill - To be effective from the date to be notified.
22/2017 - Dated: 17-8-2017 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2017
17/2017 - Dated: 27-7-2017 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2017
15/2017 - Dated: 1-7-2017 - Central GST (CGST) - The Central Goods and Services Tax (Third Amendment) Rules, 2017.
10/2017 - Dated: 28-6-2017 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2017
07/2017 - Dated: 27-6-2017 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2017
03/2017 - Dated: 19-6-2017 - Central GST (CGST) - CGST Rules, 2017 on registration and composition levy
01/2017 - Dated: 19-6-2017 - Central GST (CGST) - Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make rule