Section 23 of UTGST Act 2017: General Power to Make Regulations

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:

Section 23 of UTGST Act 2017: General 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 purposes of this Act.

Amendments History:

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Commentary on Section 23 of UTGST Act, 2017

Section 23 of the Union Territory Goods and Services Tax (UTGST) Act, 2017, titled “General Power to Make Regulations,” empowers the Board to make regulations that are consistent with the provisions of the Act and any rules established under the Act. The purpose of these regulations is to ensure the proper implementation and functioning of the Act. The key points of this section can be summarized as follows:

i) Regulatory Authority: The Board is the regulatory authority that can make regulations under the UTGST Act, 2017. The Board typically comprises high-ranking officials from the tax and finance departments of the government.

ii) Notification: The regulations must be made by way of a notification, ensuring that they are communicated in an official manner to the public and relevant stakeholders.

iii) Consistency: Any regulations framed by the Board must be consistent with the UTGST Act, 2017 and any rules established under the Act. This means that the regulations cannot contradict or undermine the Act’s provisions or any existing rules.

iv) Purpose: The primary purpose of the regulations is to carry out the Act’s objectives. This may include providing clarity on specific provisions, streamlining administrative processes or addressing any unforeseen issues that may arise in the application of the Act.

In conclusion, Section 23 of the UTGST Act, 2017 grants the Board the authority to make regulations that facilitate the smooth implementation of the Act. The regulations made under this section must be consistent with the Act and its rules, ensuring the Act’s overall purpose and objectives are upheld.

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Note: The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.