Section 168: Power to issue instructions or directions.
The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017
(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 (6) of section 39, [ [section 44], sub-sections (4) and (5) of section 52,] [sub-section (1) of section 143, except the second proviso thereof], *** 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.
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
omitted, Act 6 of 2022. . The words "sub-section (2) of section 38," omitted by Act 6 of 2022, s. 114 (w.e.f. 1-10-2022).
inserted, Act 23 of 2019. . Ins. by Act 23 of 2019, s. 111 (w.e.f. 1-1-2020).
substituted, Act 13 of 2021. . Subs. by Act 13 of 2021, s. 121, for the words "sub-section (1) of section 44" (w.e.f. 1-1-2022).
substituted, Act 12 of 2020. . Subs. by Act 12 of 2020, s. 129, for words "sub-section (5) of section 66, sub-section (1) of section 143" (w.e.f. 30-6-2020).
omitted, Act 13 of 2021. . The words "sub-section (1) of section 151," omitted by Act 13 of 2021, s. 121, (w.e.f. 1-1-2022).
