CGST Section 168: Power to Issue Instructions or Directions

Provisions under Section 168 of the CGST Act 2017 relating to “Power to Issue Instructions or Directions”:

Section 168: Power to Issue Instructions or Directions (CHAPTER XXI: MISCELLANEOUS) [*1]

(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, [*5] sub-section (6) of section 39, section 44, sub-sections (4) and (5) of section 52 [*2&4(a)], sub-section (1) of section 143, except the second proviso thereof, [*3&4(b)] 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.

Notes (History of Amendments in Bare Text):

1. CGST Section 168 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. In sub-section (2), the text “sub-section (1) of section 44, sub-sections (4) and (5) of section 52,” inserted after the text “section 39,” vide section 111 of the Finance Act, 2019, followed with Notification 1/2020 on commencement date of 01/01/2020.

3. In sub-section (2), the text ‘sub-section (1) of section 143, except the second proviso thereof’ substituted for ‘sub-section (5) of section 66, sub-section (1) of section 143’ vide Section 129 of the Finance Act 2020, followed with Notification 49/2020 on commencement date of 30/06/2020.

4. Amendments in sub-section (2), vide Section 121 of the Finance Act 2021, followed with Notification 39/2021 on commencement date of 01/01/2022:

(a) the text “sub-section (1) of section 44” substituted with the text “section 44”.

(b) the text ‘sub-section (1) of section 151,’ omitted.

5. In sub-section (2), the text “sub-section (2) of section 38” omitted vide section 114 of the Finance Act, 2022, followed with Notification 18/2022 on commencement date of 01/10/2022.