Section 23: “General Power to Make Regulations” (UTGST Act, 2017)
Provisions under Section 23 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “General 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 purposes of this Act.
The Union Territory Goods and Services Tax (UTGST) 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 Union Territory Goods and Services Tax (UTGST) (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 UTGST Amendment Act, 2018 itself.