Section 165 of CGST Act, 2017 – Power to make regulations

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 165: Power to make regulations.

165. 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. 658(E) dated 28.06.2017].