Section 165 of CGST Act 2017: Power to Make Regulations
Provisions under Section 165 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Make Regulations”, are as under:
Section 165 of CGST Act 2017: Power to Make Regulations (CHAPTER XXI – 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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.