UTGST Section 23 — Power to make regulations
UTGST Act · Power to make regulations
Quick Answer
Section 23 of the UTGST Act, 2017 governs Power to make regulations. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 23 UTGST: Power to make regulations — eligibility, conditions, case laws and compliance impact under Indian tax law.
Section 23. General power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act.
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UTGST Section 23 was introduced as part of the original UTGST Act, 2017.