Section 165 lets the Board make regulations for carrying out the Act.
Key points
- Under section 165 of the CGST Act, 2017 the Board may, by notification, make regulations consistent with the Act and rules to carry out its provisions.
The provisions
165Power to make regulations
Statutory text
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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can the CBIC make GST regulations?
- Yes, under section 165 of the CGST Act, consistent with the Act and rules.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Regulations are subordinate to the Act and the rules and must be laid before Parliament under section 166.