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IndiaAuditLens Law Library

Section 23 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Entitlement and conditions

  • Section 23A regulation must be consistent with the UTGST Act and the rules made under it.

Procedure, powers and definitions

  • Section 23The Board exercises the regulation-making power through a notification directed to the Act’s purposes.
  • Section 23The law does not settle the legal tests for deciding whether a regulation carries out the Act’s purposes or is consistent with the Act and its rules.

The Board can make regulations by notification to carry out the purposes of the Union Territory GST Act. Those regulations must remain consistent with both the Act and the rules made under it. Section 23 does not supply a precise test for statutory purpose or consistency. It came into force 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. 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.

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 authority 23

Questions to answer on the file5 questions
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Provisions connected to Section 23
ProvisionConnectionWords that tie them
Section 22this provision requires Section 2223 "the rules made thereunder"

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 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.
  2. What legal standard determines whether a delegated instrument is consistent with the applicable CGST or IGST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test. The same legal consistency standard applies to UTGST sections 23 and26 and Compensation Cess section 14, bound to the identified receiving Act and its applicable subordinate rules or regulations.
  3. What legal standard determines whether a delegated instrument is consistent with the applicable CGST or IGST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test. The same legal consistency standard applies to UTGST sections 23 and26 and Compensation Cess section 14, bound to the identified receiving Act and its applicable subordinate rules or regulations.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 23. General power to make regulations". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links