Section 112, The Goods and Services Tax Act, 2009

(1) The Minister may by statutory instrument makeregulations– (a) for any matter that this Act requires or allows to be prescribed; and (b) for any matter that is necessary or convenient to be prescribed in order to better carry out or give effect to the purposes of this Act. (2) Without limiting the generality of subsection (1), such regulations may provide for– (a) a special scheme for the collection of output tax in respect of taxable supplies made by retailers; (b) any matter that is contemplated by or necessary for giving full effect to this Act and for the due administration of this Act.