Section 164 of CGST Act, 2017 : Section 164: Power Of Government To Make Rules

Explanation using Example

Imagine a small business owner, Mr. Sharma, who runs a textile shop. The Central Government, based on the recommendations of the GST Council, decides to streamline the process for filing GST returns. To implement this, the government issues a notification under Section 164(1) of the Central Goods and Services Tax Act, 2017, introducing new rules for filing GST returns which simplify the process for small business owners like Mr. Sharma.

These new rules, made under the authority granted by Section 164(2), specify the ...

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