Provisions under Section 23 of the IGST Act, 2017 relating to “Power to Make Regulations”:
Section 23: Power to Make Regulations (CHAPTER IX: 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.
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Notes (History of Amendments in Bare Text):
1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 23 vide Notification 3/2017.