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.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019, except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the UTGST Amendment Act, 2018 itself.
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|UTGST Act/ Definitions||UTGST Rules|
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