Section 23 IGST Act 2017
[ Section 23 IGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ]
Section 23 IGST Act 2017 Power to make regulations is covered in CHAPTER IX MISCELLANEOUS
( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.)
Power to make regulations.
23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
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