Power of Government to make rules
Section 164, CGST Act
Straight from CBIC
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Amendment history
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In one line
Section 164 empowers the Government to make RULES to carry out the provisions of the Act, including with retrospective effect.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The rule-making power, including the power to give a rule retrospective effect from a date not earlier than the commencement of the Act – which is how several rules have been backdated.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
844 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/s.Data Rooms Sterling Pvt Ltd v. The Deputy Commissioner of GST and Central
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Tvl Rajalakshmi Agencies v. The State Tax Officer (FAC)
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MS PRESTRESS STEEL LLP v. COMMISSIONER UTTARAKHAND STATE GST
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MS PRESTRESS STEEL LLP v. COMMISSIONER UTTARAKHAND STATE GST
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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