Section 165 of GST Act : Power to make regulations

Amended and updated notes on section 165 of CGST Act, 2017. Detail discussion on provisions and rules related to power to make regulations.

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Amended and updated notes on section 165 of CGST Act, 2017. Detail discussion on provisions and rules related to power to make regulations.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 165 of CGST 2017 provides for power to make regulations.

Recently, we have discussed in detail section 164 (Power of Government to make rules) of CGST Act 2017. Today, we learn the provisions of section 165 of Central GST Act 2017.

Section 165 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 165 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.165
Section NamePower to make regulations
Updated 2024 EditionGST Law Book PDF

Section 165 of Central GST – Power to make regulations1

Section 165 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.

  1. Section 165 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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