Provisions under Section 165 of the CGST Act 2017 relating to “Power to Make Regulations”:
Section 165: Power to Make Regulations (CHAPTER XXI: MISCELLANEOUS) [*1]
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
Notes (History of Amendments in Bare Text):
1. CGST Section 165 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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