Section 168 of CGST Act

Power to issue instructions or directions

Enforced w.e.f. 1-7-2017.

Section 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.

Section 168 (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,

sub-section (2) of section 38, sub-section (6) of section 39,

sub-section (1) of section 44,

sub-sections (4) and (5) of section 52,
sub-section (1) of section 143, except the second proviso thereof,

sub-section (1) of section 151,

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.

Words "sub-section (2) of section 38," omitted by the Finance Act, 2022, w.e.f. 1-10-2022.

Word “Section 44” inserted by the Finance (No. 2) Act, 2019, w.e.f. 1-1-2020.

Substituted for "sub-section (1) of section 44" by the Finance Act, 2021, w.e.f. 1-1-2022.

Substituted for "sub-section (5) of section 66, sub-section (1) of section 143" by the Finance Act, 2020, w.e.f. 30-6-2020.

Words "sub-section (1) of section 151," omitted by the Finance Act, 2021, w.e.f. 1-1-2022.