Section 168 of GST – Power to issue instructions or directions. GST Section 168 Details as per Revised GST Act 2017, Complete Details for GST Section 168 – Power to issue instructions or directions. Hi Friends In this article we are providing Complete details for Section 168 of GST, We Provide GST Section 168 Details as Per Latest and Revised GST Act 2017 Section 168 of Goods And Service Tax (GST) Act 2017. Check Section Wise Analysis of all Sections of GST and you may also find details ad per Chapter Wise Analysis of all Sections of GST. Recently GST Act is Revised In the month of May 2017 and Here we Provide complete analysis of GST Sections, In this Article you may find complete analysis of “Section 168 of GST – Power to issue instructions or directions “. Now scroll down below n check more details for…
Section 168 of GST – Power to issue instructions or directions
(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 (5) of section 66, sub-section (1) of section 143, 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.
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