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 143–174) 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 Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 165 |
| Section Name | Power to make regulations |
| Updated 2024 Edition | GST 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.
- 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. ↩︎