Section - 168, Power to issue instructions or directions (CGST ACT, 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,*7*[***], sub-section (6) of section 39,*8*[*9*[section 44] , sub-sections (4) and (5) of section 52], *10*[sub-section (1) of section 143, except the second proviso thereof], *11*[****]clause (l) of subsection (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:-

*7*. Omitted vide sec 114 of The Finance Act 2022 (No. 06 of 2022), notified through Notification No. 18/2022 – CT dated 28.09.2022 - Brought into force w.e.f. 01.10.2022, prior to its omission, it was read as: “sub-section (2) of section 38,”.

*8*. Inserted vide sec 111 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) dated 27.03.2020, notified through Notification No.1/2020 - CT dated 01.01.2020 - Brought into force w.e.f. 01.01.2020.

*9*. Substituted vide sec 121(i) of The Finance Act, 2021 (No. 13 of 2021) dated 28.03.2021, notified through Notification No.39/2021 - CT dated 21.12.2021 - Brought into force w.e.f. 01.01.2022, prior to its substitution, it was read as: "sub-section (1) of section 44".

*10*. Substituted vide sec 129 of The Finance Act, 2020 (No. 12 of 2020) dated 27.03.2020, notified through Notification No. 49/2020 - CT dated 24.06.2020 - Brought into force w.e.f. 30.06.2020, prior to its substitution, it was read as: "sub-section (5) of section 66, sub-section (1) of section 143".

*11*. Omitted vide sec 121(ii) of The Finance Act, 2021 (No. 13 of 2021) dated 28.03.2021, notified through Notification No. 39/2021 - CT dated 21.12.2021 - Brought into force w.e.f. 01.01.2022, prior to its omission, it was read as: "sub-section (1) of section 151,".