Section 165 - Power to make regulations
Finin2min Summary - Section in 2 Minutes
Authorises the Board to make regulations consistent with the Act and Rules for implementation.
Exact operative text
Paragraph-wise decode
Authorises the Board to make regulations consistent with the Act and Rules for implementation.
Section-Rule-Form-Notification bridge
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
The Board issues a regulation for a technical procedure. It must remain consistent with both the Act and Government-made Rules.
Professional alert
Read the provision with its linked Rules, Gazette commencement, delegation, State GST counterpart and binding judicial interpretation before applying it to a live case.
Section 166 - Laying of rules, regulations and notifications OPERATIVE STATUTORY TEXT 166. 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, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be. DECODED SIMPLY Requires rules, regulations and notifications made under the Act to be laid before Parliament, enabling legislative scrutiny. PRACTICAL EXAMPLE A notification is placed before Parliament. The laying record forms part of delegated-legislation governance. EXCEPTION / PROFESSIONAL ALERT Read the provision with its linked Rules, Gazette commencement, delegation, State GST counterpart and binding judicial interpretation before applying it to a live case.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 165 regulate?
- It regulates power to make regulations. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.