Section 23 UTGST - General power to make regulations

Last updated at Dec. 16, 2024 by

According to Section 23 of Union Territory 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 purposes of this Act.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.