The Integrated Goods and Services Tax Act, 2017
Chapter-IX Miscellaneous
Section 23: Power to make regulations.
23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 662(E) dated 28.06.2017].
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