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Section 23 - Union Territory Goods and Services Tax Act, 2017
23. General power to make regulations.
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act.
Related Sections
- Section 4: Authorisation of officers
- Section 7: Levy and collection
- Section 12: Tax wrongfully collected and paid to Central Government or Union territory Government.
- Section 6: Authorisation of officers of central tax as proper officer in certain circumstances
- Section 10: Transfer of input tax credit
Related Acts
* Only for reference.