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.
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. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 , except for sections where the date of commencement different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.