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Power of Central (or State) Government to make rules

Section 154 - MISCELLANEOUS PROVISIONS - Goods and Services Tax - Section 154 - 154. (1) The Central Government (or the State Government) may, on the recommendation of the Council, make rules, including rules conferring the power to issue notifications with retrospective effect under those rules, to carry into effect the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may - (i) provide for the date for determination of rate of t .....

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ibed, for the grant of input tax credit of tax paid on the input supplies of goods or services used in or in relation to the providing of the output taxable supplies of goods or services, and the manner of utilization of such credit; (v) provide for the lapsing of input tax credit lying unutilized, in the circumstances as may be specified in the rules; (vi) provide for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of input tax credit) on taxable pe .....

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themselves registered under section 23 and the time, manner and form in which application for registration shall be made; (ix) provide for the manner of verification of application and issue of registration under the Act and the fees, if any, to be charged therefor; (x) provide for the situations and manner of grant of deemed registration under the Act; (xi) provide for the manner of migration, amendment, surrender, revocation, suspension, cancellation of registration under the Act; (xii) provid .....

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ined therein, and the manner in which they shall be verified; (xiv) provide for the form, manner and frequency of the returns to be furnished and the late fee for delayed furnishing of return under relevant section; (xv) provide for charging or payment of interest under the various provisions of the Act; (xvi) provide for the detention or attachment of goods, plant, machinery or material and other movable or immovable properties for the purpose of exacting the tax on taxable supplies in respect .....

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lars of persons found guilty of contravention of any provision of the Act or of any rule made thereunder; (xx) provide for the manner of recovery of any amount due to the Central Government (or state government) under section 72; (xxi) authorise and regulate the inspection and audit of business premises and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of any place or conveyance used for the production, storage .....

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intained; (xxiv) specify the forms in which appeals, applications and memoranda of cross objections shall be filed and verified under Chapter XXI of the Act; (xxv) provide for the qualifications and the manner of appointment of the National President, the State President, and the Members of the Appellate Tribunal under section 100 of the Act, and other matters related or incidental thereto; (xxvi) regulate in such manner as the Central Government / State Government thinks fit, the movement of su .....

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es and clearance of goods therefrom; (xxix) provide for the distinguishing of supply of goods which have been manufactured after registration, of materials which have been imported, and of supply of goods on which tax has been paid, or which are exempt from tax under this Act, or any other class of goods as may be specified in such rules; (xxx) require that taxable supplies of specified goods shall not be made except in prescribed containers, bearing a banderol, stamp or label of such nature and .....

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on of goods intended for export out of India and for rendering any other service by a GST Officer under this Act or the rules made thereunder; (xxxiv) authorise the Board (or competent authority) or officers of GST, as the case may be, appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made by the Central Government (or the State Government) under this section; (xxxv) provide for the manner of provisional attachment of pro .....

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