Chapter XXI - Miscellaneous
Section 165
Section 165: Power to make regulations
The Board may notify regulations consistent with the CGST Act and Rules to implement the Act.
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Need advice on Section 165?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
Key takeaways
Board authority
The regulation-making body is the Board.
Consistency
A regulation must be consistent with the Act and Rules.
Publication
The Board acts by notification.
Board authority
The regulation-making body is the Board.
Consistency
A regulation must be consistent with the Act and Rules.
Publication
The Board acts by notification.
Practical checklist
Do
- Identify the relevant Board regulation.
- Check it against current Act and Rules text.
Frequently asked questions
Can a regulation override an inconsistent CGST Act provision?
No. Section 165 requires consistency with the Act and Rules.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026