What does Section 167 of the Central Goods and Services Tax Act, 2017 provide?

Section 167 provides that the Commissioner may, by notification and subject to specified conditions, direct that any power exercisable by any authority or officer under the Act may also be exercised by another authority or officer specified in the notification.

Who can delegate powers under Section 167 of the CGST Act, 2017?

Under Section 167, the Commissioner may delegate powers by issuing a notification specifying the authority or officer to whom such powers are extended.

How is the delegation of powers made under Section 167 CGST Act?

Delegation of powers under Section 167 is made through a notification issued by the Commissioner, which may specify conditions and identify the authority or officer who may also exercise the powers.

From when is Section 167 of the CGST Act, 2017 enforced?

Section 167 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 658(E) dated 28.06.2017.

Section 167 of CGST Act, 2017 – Delegation of powers

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 167: Delegation of powers.

167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

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