According to Section 23 of Integrated Goods and Service Tax Act, 2017:
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
Chapter IX - Miscellaneous (Section 20 To 25 IGST)
Section 21 IGST - Import of services made on or after the appointed day
Section 22 IGST - Power to make rules
Section 23 IGST - Power to make regulations You are here
Section 24 IGST - Laying of rules, regulations and notifications
Section 25 IGST - Removal of difficulties
Chapter IX - Miscellaneous (Section 20 To 25 IGST)
Last updated at April 16, 2024 by Teachoo
According to Section 23 of Integrated Goods and Service Tax Act, 2017:
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.