Chapter IX - Miscellaneous
Section 23
Section 23: General power to make regulations
Section 23 gives the Board (CBIC) power to make regulations by notification to carry out the purposes of the UTGST Act. Regulations must be consistent with the Act and the rules made under it.
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Need advice on Section 23?
This article is for general information. Refer to the Union Territory 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 purposes of this Act.
Introduction
Regulations rank below the Act and the rules. Section 24 requires them to be laid before Parliament.
Key takeaways
Board-made
Regulations are made by the Board by notification.
Consistency required
They must be consistent with the UTGST Act and the rules.
Laid before Parliament
Section 24 applies to every regulation made by the Board.
Place in the hierarchy
Read the Act first, then rules under Section 22, then regulations under Section 23. A regulation cannot cut down or enlarge rights given by the Act or rules.
Practical checklist
Do
- Check that any regulation relied on was notified and is consistent with the Act and rules.
Frequently asked questions
How do UTGST regulations differ from rules?
Rules are made by the Central Government on the GST Council's recommendations under Section 22. Regulations are made by the Board under Section 23 and must be consistent with the Act and rules.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026