Provisions under Section 167 of the CGST Act 2017 relating to “Delegation of Powers”:
Section 167: Delegation of Powers (CHAPTER XXI: MISCELLANEOUS) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 167 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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