Section 23: “Power to Make Regulations” (IGST Act, 2017)
Provisions under Section 23 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Power to Make Regulations”, are as under:
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 Integrated Goods and Services Tax (IGST) 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 Integrated Goods and Services Tax (IGST) (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 IGST Amendment Act, 2018 itself.