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        Section 132A - General power to make Regulations

        MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
        Chapter XXIII
        MISCELLANEOUS PROVISIONS

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        Regulatory power enables authorities to make regulations aligning with the Act to implement its purposes. Regulatory power vests in the Board or the Commissioner SGST to make regulations consistent with this Act and the rules, generally to carry out the Act's purposes; such regulations may provide for various specified matters enabling authorities to prescribe procedural, operational and technical details necessary for effective administration.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Regulatory power enables authorities to make regulations aligning with the Act to implement its purposes.

                                Regulatory power vests in the Board or the Commissioner SGST to make regulations consistent with this Act and the rules, generally to carry out the Act's purposes; such regulations may provide for various specified matters enabling authorities to prescribe procedural, operational and technical details necessary for effective administration.


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