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.
Last updated at Dec. 16, 2024 by Teachoo
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.
Chapter IX - Miscellaneous (Section 20 To 25 IGST)
Section 21 IGST - Import of services made on or after the appointed day
Section 22 IGST - Power to make rules
Section 23 IGST - Power to make regulations You are here
Section 24 IGST - Laying of rules, regulations and notifications
Section 25 IGST - Removal of difficulties
About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.