Provisions under Section 23 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Power to Make Regulations”, are as under:
Section 23 of IGST Act 2017: Power to Make Regulations (CHAPTER IX – MISCELLANEOUS)
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 23 of the IGST Act 2017, vide Notification 3/2017 Integrated Tax.
Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017, followed with Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the IGST/ Amendment Acts from time to time, except where specifically mentioned in the respective IGST/ Amendment Acts.
|Section-wise/ Rule-wise Text of GST Acts/ Rules|
|CGST Act/ Definitions||CGST Rules|
|IGST Act/ Definitions||IGST Rules|
|UTGST Act/ Definitions||UTGST Rules|