Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 165 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Power to make regulations under CGST Act 2017.
Recently, we have discussed in detail section 164 (i.e. Power of Government to make rules) of CGST Act 2017. Today, we learn the provisions of section 165 of the CGST Act 2017. Complete Details of CGST Section 165 – Power to make regulations. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 165 of CGST Act 2017
Section 165 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 165 of CGST Act 2017 read with Central GST Rules 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.