Chapter 9 — Miscellaneous

Chapter in 2 Minutes

• This chapter groups sections 21, 22, 23, 24, 25, 26 of the Union Territory Goods and Services Tax Act, 2017.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 21 — Application of provisions of Central Goods and Services Tax Act
2. Section 22 — Power to make rules
3. Section 23 — General power to make regulations
4. Section 24 — Laying of rules, regulations and notifications
5. Section 25 — Power to issue instructions or directions
6. Section 26 — Removal of difficulties

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?