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.
| Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 3/2017. |
Amendments History:
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| UTGST Act 2017: Last updated 30/11/2023 |
| 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/ Orders 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 in the UTGST Act, 2017 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. |
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| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |