Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 164, verbatim (show)
* Section 164. Power of Government to make rules.-
(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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Rulemaking power 164(1)-(2)
Questions to answer on the file7 questions
Ticks stay in this browser only.
Retrospective earliest date 164(3)
Questions to answer on the file3 questions
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Rule penalty ceiling 164(4)
Questions to answer on the file4 questions
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 | this provision requires Section 1 | 164(3) "from a date not earlier than the date on which the provisions of this Act come into force" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (100)
| Number | Date | Subject |
|---|---|---|
| Notification No. 20/2025-Central Tax | 31 December 2025 | Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025 made under this section |
| Notification No. 18/2025-Central Tax | 31 October 2025 | Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025 made under this section |
| Notification No. 13/2025-Central Tax | 17 September 2025 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. made under this section |
| Notification No. 11/2025-Central Tax | 27 March 2025 | Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025 made under this section |
| Notification No. 09/2025-Central Tax | 11 February 2025 | Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force made under this section |
| Notification No. 07/2025-Central Tax | 23 January 2025 | Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025 made under this section |
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 made under this section |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. made under this section |
| Notification No. 02/2024-Central Tax | 5 January 2024 | Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. made under this section |
| Notification No. 52/2023-Central Tax | 26 October 2023 | Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 made under this section |
| Notification No. 51/2023-Central Tax | 29 September 2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 made under this section |
| Notification No. 45/2023-Central Tax | 6 September 2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017. superseded by a later instrument made under this section |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. made under this section |
| Notification No. 04/2023-Central Tax | 31 March 2023 | Amendment in CGST Rules made under this section |
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules made under this section |
| Notification No. 24/2022-Central Tax | 23 November 2022 | Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. made under this section |
| Notification No. 22/2022-Central Tax | 15 November 2022 | Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017. made under this section |
| Notification No. 19/2022-Central Tax | 28 September 2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. made under this section |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 made under this section |
| Notification No. 40/2021-Central Tax | 29 December 2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. made under this section |
| Notification No. 37/2021-Central Tax | 1 December 2021 | Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. made under this section |
| Notification No. 35/2021-Central Tax | 24 September 2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument made under this section |
| Notification No. 32/2021-Central Tax | 29 August 2021 | Seeks to make seventh amendment (2021) to CGST Rules, 2017. made under this section |
| Notification No. 30/2021-Central Tax | 30 July 2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. made under this section |
| Notification No. 27/2021-Central Tax | 1 June 2021 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. made under this section |
| Notification No. 15/2021-Central Tax | 18 May 2021 | Seeks to make fourth amendment (2021) to CGST Rules, 2017. made under this section |
| Notification No. 13/2021-Central Tax | 1 May 2021 | Seeks to make third amendment (2021) to CGST Rules. made under this section |
| Notification No. 07/2021-Central Tax | 27 April 2021 | Seeks to make second amendment (2021) to CGST Rules.. made under this section |
| Notification No. 01/2021-Central Tax | 1 January 2021 | Seeks to make amendment (2021) to CGST Rules, 2017. made under this section |
| Notification No. 94/2020-Central Tax | 22 December 2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. made under this section |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. made under this section |
| Notification No. 79/2020-Central Tax | 15 October 2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. made under this section |
| Notification No. 72/2020-Central Tax | 30 September 2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. made under this section |
| Notification No. 62/2020-Central Tax | 20 August 2020 | Seeks to make Tenth amendment (2020) to CGST Rules. made under this section |
| Notification No. 60/2020-Central Tax | 30 July 2020 | Seeks to make Ninth amendment (2020) to CGST Rules. made under this section |
| Notification No. 58/2020-Central Tax | 1 July 2020 | Seeks to make eighth amendment (2020) to CGST Rules. made under this section |
| Notification No. 50/2020-Central Tax | 24 June 2020 | Seeks to make seventh amendment (2020) to CGST Rules. made under this section |
| Notification No. 48/2020-Central Tax | 19 June 2020 | seeks to make sixth amendment (2020) to CGST Rules. made under this section |
| Notification No. 44/2020-Central Tax | 8 June 2020 | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS. made under this section |
| Notification No. 38/2020-Central Tax | 5 May 2020 | Seeks to make fifth amendment (2020) to CGST Rules. amended by a later instrument made under this section |
| Notification No. 37/2020-Central Tax | 28 April 2020 | Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017. made under this section |
| Notification No. 30/2020-Central Tax | 3 April 2020 | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). made under this section |
| Notification No. 16/2020-Central Tax | 23 March 2020 | Seeks to make third amendment (2020) to CGST Rules. made under this section |
| Notification No. 08/2020-Central Tax | 2 March 2020 | seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery". made under this section |
| Notification No. 02/2020-Central Tax | 1 January 2020 | Seeks to make amendment (2020) to CGST Rules. made under this section |
| Notification No. 75/2019-Central Tax | 26 December 2019 | Seeks to carry out changes in the CGST Rules, 2017. made under this section |
| Notification No. 68/2019-Central Tax | 13 December 2019 | Seeks to carry out changes in the CGST Rules, 2017. made under this section |
| Notification No. 56/2019-Central Tax | 14 November 2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]. made under this section |
| Notification No. 49/2019-Central Tax | 9 October 2019 | Seeks to carry out changes in the CGST Rules, 2017. made under this section |
| Notification No. 42/2019-Central Tax | 24 September 2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. made under this section |
| Notification No. 36/2019-Central Tax | 20 August 2019 | Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. made under this section |
| Notification No. 33/2019-Central Tax | 18 July 2019 | Seeks to carry out changes in the CGST Rules, 2017. made under this section |
| Notification No. 31/2019-Central Tax | 28 June 2019 | Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument made under this section |
| Notification No. 25/2019-Central Tax | 21 June 2019 | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. made under this section |
| Notification No. 20/2019-Central Tax | 23 April 2019 | Seeks to make Third amendment, 2019 to the CGST Rules. made under this section |
| Notification No. 22/2019-Central Tax | 23 April 2019 | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019. amended by a later instrument made under this section |
| Notification No. 16/2019-Central Tax | 29 March 2019 | Seeks to make Second Amendment (2019) to CGST Rules. made under this section |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. made under this section |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument made under this section |
| Notification No. 60/2018-Central Tax | 30 October 2018 | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. made under this section |
| Notification No. 53/2018-Central Tax | 9 October 2018 | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. made under this section |
| Notification No. 54/2018-Central Tax | 9 October 2018 | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). made under this section |
| Notification No. 49/2018-Central Tax | 13 September 2018 | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018). made under this section |
| Notification No. 48/2018-Central Tax | 10 September 2018 | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. made under this section |
| Notification No. 39/2018-Central Tax | 4 September 2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 amended by a later instrument made under this section |
| Notification No. 29/2018-Central Tax | 6 July 2018 | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 made under this section |
| Notification No. 28/2018-Central Tax | 19 June 2018 | Notification issued for amending the CGST Rules, 2017 made under this section |
| Notification No. 26/2018-Central Tax | 13 June 2018 | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. made under this section |
| Notification No. 10/2018-Union Territory Tax | 21 May 2018 | Notifications regarding E-way bill in Union Territories (without legislature) made under this section |
| Notification No. 11/2018-Union Territory Tax | 21 May 2018 | Notifications regarding E-way bill in Union Territories (without legislature) made under this section |
| Notification No. 07/2018-Union Territory Tax | 18 May 2018 | Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018 made under this section |
| Notification No. 08/2018-Union Territory Tax | 18 May 2018 | Rescinds notification no. G.S.R. 317(E) dated 31st March, 2018 made under this section |
| Notification No. 09/2018-Union Territory Tax | 18 May 2018 | Rescinds notification no. G.S.R. 318(E), dated 31st March, 2018. made under this section |
| Notification No. 21/2018-Central Tax | 18 April 2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. made under this section |
| Notification No. 02/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands made under this section |
| Notification No. 03/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Chandigarh made under this section |
| Notification No. 04/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli. made under this section |
| Notification No. 05/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Daman and Diu made under this section |
| Notification No. 06/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Lakshadweep. made under this section |
| Notification No. 14/2018-Central Tax | 23 March 2018 | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). made under this section |
| Notification No. 15/2018-Central Tax | 23 March 2018 | Notifies the date from which E-Way Bill Rules shall come into force. made under this section |
| Notification No. 12/2018-Central Tax | 7 March 2018 | Second Amendment (2018) to CGST Rules made under this section |
| Notification No. 11/2018-Central Tax | 2 February 2018 | Seeks to postpone the coming into force of the e-way bill rules made under this section |
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules made under this section |
| Notification No. 74/2017-Central Tax | 29 December 2017 | Notifies the date from which E-Way Bill Rules shall come into force rescinded by a later instrument made under this section |
| Notification No. 75/2017-Central Tax | 29 December 2017 | CGST (Fourteenth Amendment) Rules,2017 made under this section |
| Notification No. 70/2017-Central Tax | 21 December 2017 | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). made under this section |
| Notification No. 55/2017-Central Tax | 15 November 2017 | Twelfth amendment to CGST Rules, 2017 made under this section |
| Notification No. 51/2017-Central Tax | 28 October 2017 | Eleventh Amendment to CGST Rules, 2017 made under this section |
| Notification No. 47/2017-Central Tax | 18 October 2017 | Tenth Amendment to the CGST rules, 2017. made under this section |
| Notification No. 45/2017-Central Tax | 13 October 2017 | Seeks to amend the CGST Rules, 2017 made under this section |
| Notification No. 36/2017-Central Tax | 29 September 2017 | Eighth amendment to CGST Rules, 2017. made under this section |
| Notification No. 34/2017-Central Tax | 15 September 2017 | Seventh amendment to the CGST Rules, 2017. made under this section |
| Notification No. 27/2017-Central Tax | 30 August 2017 | Seeks to further amend the CGST Rules, 2017 made under this section |
| Notification No. 22/2017-Central Tax | 17 August 2017 | Seeks to amend the CGST Rules, 2017 made under this section |
| Notification No. 17/2017-Central Tax | 27 July 2017 | Seeks to amend the CGST Rules, 2017. made under this section |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 made under this section |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument made under this section |
| Notification No. 07/2017-Central Tax | 27 June 2017 | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued made under this section |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument made under this section |
Unsettled questions
The words of section 164 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What legal test determines whether a delegated instrument carries out the provisions of the Act? The rulemaking and regulation-making provisions give no mechanical test of that purpose.
See also
- Section 1 of the CGST Act, 2017: short title, extent and commencement
References
- Central Board of Indirect Taxes and Customs. "Section 164. Power of Government to make rules". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 164 on the CBIC tax information portal