Provisions under Section 23 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “General Power to Make Regulations”, are as under:
Section 23 of UTGST Act 2017: General 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 purposes of this Act.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 23 of the UTGST Act 2017, vide Notification 3/2017 UT Tax.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.
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