Section 23 of UTGST Act, 2017 - General Power to Make Regulations
Section 23 of the Union Territory Goods and Services Tax Act, 2017 authorises the Board to make regulations by notification for implementing the Act. The authority is limited: regulations must be consistent with the UTGST Act and the rules made under it.
Text of Section 23 - General power to make regulations
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act.
Meaning and scope of Section 23
Who may make regulations?
The Board means the Central Board of Indirect Taxes and Customs (CBIC), formerly the Central Board of Excise and Customs, as identified by the definition in Section 2 of the UTGST Act. Section 23 gives this Board the delegated authority to frame regulations; it does not grant unlimited power to change the Act.
Notification requirement
The section requires regulations to be made by notification. Under the statutory definition, a notification is one published in the Official Gazette. To establish whether a particular regulation applies, check its gazette publication, commencement clause, subsequent amendments and any relevant judicial decisions.
Consistency with the Act and rules
Regulations must remain consistent with both the UTGST Act and the rules made under it. They may implement the purposes of the legislation but cannot independently override statutory requirements or create powers that the governing legislation does not permit.
Regulations, rules and instructions - what is the difference?
Rules: Section 22 authorises the Central Government, on the recommendations of the GST Council, to make rules by notification. Regulations: Section 23 separately authorises the Board to make consistent regulations by notification. Instructions and directions: Section 25 addresses administrative instructions or directions, a distinct power that must be read according to its own terms.
Section 24 governs laying rules, regulations and certain notifications before Parliament. Section 21 applies specified CGST provisions to Union territory tax, with necessary adaptations, and should also be consulted for the wider compliance framework.
Practical significance
For taxpayers and professionals, the key question is not merely whether a regulation has been announced, but whether it was made under the relevant statutory power, duly notified, is in force for the relevant period, and is consistent with the Act and rules. Section 23 itself does not prescribe a tax rate, a filing deadline or a standalone penalty.
Official legislation and regulatory sources
Refer to the UTGST Act, 2017 (India Code), India Code legislation database, CBIC GST portal, CBIC Tax Information Portal and GST Council for the applicable statutory text, gazette notifications and amendments.