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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.

  1. GST Acts and Rules
  2. IGST - Integrated Goods and Service Tax Act
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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