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Section 165 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 165The Board may notify regulations to carry out the Act, consistent with the Act and rules.
  • 165The law does not settle a mechanical test for consistency or for whether a regulation carries out the Act’s provisions.

The Board may make regulations by notification to carry out the Act. Those regulations must remain consistent with both the Act and its rules. The power therefore has a stated purpose and consistency limits, while the section leaves the legal tests for applying those limits to a particular regulation unresolved.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 165, verbatim (show)

* Section 165. Power to make regulations.- The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.

* Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Regulation-making power 165

Questions to answer on the file7 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 165 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What legal standard determines whether a delegated instrument is consistent with the CGST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test.
  2. What legal test determines whether a delegated instrument carries out the provisions of the Act? The rulemaking and regulation-making provisions give no mechanical test of that purpose.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 165. Power to make regulations". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links