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29. Power to make rules.

(1) The Central Government may, by notification, make rules for carrying out the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :—

  (a) the term of office and other conditions of service of the Chairman and the members under sub-section (1) of section 5;

  (b) the additional functions that may be performed by the Board under section 11;

  (c) 129[* * *]

  (d) the manner in which the accounts of the Board shall be maintained under section 15;

  (da) the manner of inquiry under sub-section (1) of section 15-I;

  (db) the salaries and allowances and other terms and conditions of service of the 131[Presiding Officers, Members] and other officers and employees of the Securities Appellate Tribunal under section 15-O and sub-section (3) of section 15S;

  (dc) the procedure for the investigation of misbehaviour or incapacity of the 132[Presiding Officers, or other Members] of the Securities Appellate Tribunal under sub-section (3) of section 15Q;

  (dd) the form in which an appeal may be filed before the Securities Appellate Tribunal under section 15T and the fees payable in respect of such appeal;

  (e) the form and the manner in which returns and report to be made to the Central Government under section 18;

  (f) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be, or may be, made by rules.

 

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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Goods & Service Tax


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