section 164
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The Manipur Goods and Services Tax Act, 2017Chapter XXI MISCELLANEOUS
(1) The Government may, on the recommendations ofthe Council, by notification, make rules for carrying out the ' provisions ofthis Act. Levy of fee. Power of Government to makerules. 156 (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any ofthe 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 madfby 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(!) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
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