Section 23 - General power to make...
23. General power to make regulations.
The Board may, by notification, make regulations consistent with this Act and the rules made there under to carry out the purposes of this Act.
 This Section was made effective by Notification No. 03/2017-Union Territory Tax dt. 28-06-2017 wef 01-07-2017.
GST Gyaan | https://gstgyaan.in | Rajesh Ritolia - 9350171263