Section 168 of CGST Act 2017: Power to Issue Instructions or Directions

Provisions under Section 168 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Issue Instructions or Directions”, are as under:

Section 168 of CGST Act 2017: Power to Issue Instructions or Directions (CHAPTER XXI – MISCELLANEOUS)

(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, 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 (5) of section 66, sub-section (1) of section 143, 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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 168 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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 “of section 39” vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

3. 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 (No. 12 of 2020): GOI Notification dt. 27 March 2020, effective from a date to be notified separately in the Official Gazette.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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