The Union Territory Goods and Services Tax Act, 2017
Chapter-IX Miscellaneous
Section 23: General 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 purposes of this Act.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 701(E) dated 28.06.2017].
