Chapter IX Miscellaneous (Section 21 to 26 UTGST)
Section 22 UTGST - Power to make rules
Section 23 UTGST - General power to make regulations You are here
Section 24 UTGST - Laying of rules, regulations and notifications
Section 25 UTGST - Power to issue instructions or directions
Section 26 UTGST - Removal of difficulties
Chapter IX Miscellaneous (Section 21 to 26 UTGST)
Last updated at May 29, 2023 by Teachoo
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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