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...

Section 22 Power to make rules (1) The Central Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2)...

Section 21 Application of provisions of Central Goods and Services Tax Act Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods...

Section 20 Miscellaneous transitional provisions (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier...

Section 19 Transitional provisions relating to job work (1) Where any inputs received at a place of business had been dispatched as such or dispatched after being partially processed to...

Section 18 Transitional arrangements for input tax credit (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax...

Section 17 Migration of existing tax payers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number...

Rule 16 Constitution of Appellate Authority for Advance Ruling (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory)...

Section 15 Constitution of Authority for Advance Ruling (1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory), Authority for...