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IndiaAuditLens Law Library

Section 23 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017

At a glance

Procedure, powers and definitions

  • 23The Board may notify regulations to carry out the Act, provided they are consistent with the Act and its rules.
  • 23The law does not settle a mechanical test for consistency or for deciding whether a regulation carries out the Act’s provisions.

Section 23 empowers the Board to make regulations by notification to carry out the Integrated GST Act. Those regulations must be consistent with both the Act and its rules. The section supplies the power and its limits, while leaving the legal standards for consistency and statutory purpose to assessment of the particular instrument. It commenced on 1 July 2017.[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 23, verbatim (show)

Section 23. Power to make regulations.

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

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 23

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 23 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 applicable GST 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 23. Power to make regulations". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links