Section 23 - General power to make regulations

23. General power to make regulations.[1]

The Board may, by notification, make regulations consistent with this Act and the rules made there under to carry out the purposes of this Act.

 


[1] This Section was made effective by Notification No. 03/2017-Union Territory Tax dt. 28-06-2017 wef 01-07-2017.

GST Gyaan | https://gstgyaan.in | Rajesh Ritolia - 9350171263

Top