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.

  1. GST Acts and Rules
  2. UTGST - Union Territory Goods and Service Tax Act

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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.