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.

Go Ad-free
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

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.