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

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.

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