Section 23 of IGST Act 2017: Power to Make Regulations

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

Section 23 of IGST Act 2017: 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 provisions of this Act.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 23 of the IGST Act 2017, vide Integrated Tax Notification 3/2017 dt. 28/06/2017.

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Note: The IGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.