Section 168 of CGST Act, 2017 – Power to issue instructions or directions

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 168: Power to issue instructions or directions.

168. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, ¹[***] sub-section (6) of section 39, ²[³[section 44], sub-sections (4) and (5) of section 52,] ⁴[sub-section (1) of section 143, except the second proviso thereof], ⁵[***] clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.

References

Enforcement:

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

Amendments:

1. Omitted by Finance Act, 2022 w.e.f. 01.10.2022 [vide Notification No. 18/2022–Central Tax dated 28.09.2022], the words “sub-section (2) of section 38,”.

2. Inserted by Finance (No. 2) Act, 2019, w.e.f. 01.01.2020 [vide Notification No. 01/2020–Central Tax dated 01.01.2020].

3. Substituted by Finance Act, 2021, w.e.f. 01.01.2022 [vide Notification No. 39/2021–Central Tax dated 21.12.2021], for words “sub-section (1) of section 44”.

4. Substituted by Finance Act, 2020, w.e.f. 30.06.2020 [vide Notification No. 49/2020–Central Tax dated 24.06.2020], for the words “sub-section (5) of section 66, sub-section (1) of section 143”.

5. Omitted by Finance Act, 2021, w.e.f. 01.01.2022 [vide Notification No. 39/2021–Central Tax dated 21.12.2021], the words “sub-section (1) of section 151,”.