Section 23 UTGST Act 2017
[ Section 23 UTGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]
Section 23 UTGST Act 2017 deals with General power to make regulations and is covered in CHAPTER IX MISCELLANEOUS
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)
General 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 purposes of this Act.
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