Section 167 of CGST Act 2017: Delegation of Powers
Provisions under Section 167 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Delegation of Powers”, are as under:
Section 167 of CGST Act 2017: Delegation of Powers (CHAPTER XXI – MISCELLANEOUS)
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.