Section 164 is the rule-making power under which the CGST Rules, 2017 are made.
Key points
- Under section 164 of the CGST Act, 2017 the Government, on the Council's recommendation, makes rules for carrying out the Act, including on all matters to be prescribed.
- Rules may be retrospective, but not earlier than the date on which the relevant provisions came into force (section 164(3)), and may provide penalties up to Rs. 10,000 (section 164(4)).
The provisions
164(1)–(4)Power to make rules
Statutory text
(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.
*Enforced w.e.f. 22nd June, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Under what power are the CGST Rules made?
- Section 164 of the CGST Act, on the GST Council's recommendation.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Rules must stay within the Act; a rule that adds conditions not supported by the section may be struck down — though in VKC Footsteps (2021) the Supreme Court upheld Rule 89(5) as consistent with section 54(3).