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GST > Integrated Goods And Services Tax Act, 2017

Section 24. Laying of rules, regulations and notifications. –

Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act,

Section 25. Removal of difficulties.-

GST: Provided that no such order shall be made after the expiry of a period of 1[five years] from the date of commencement of this Act.

Section 23. 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.

Section 22. Power to make rules. –

(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.