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. [Refer Note 2, 3 & 4]

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 168 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

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 the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

3. In sub-section (2), 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: GOI Notification dt. 27/03/2020, followed with Central Tax Notification 49/2020 dt. 24/06/2020 on commencement date of 30/06/2020.

4. In sub-section (2), amendments made vide Section 121 of the Finance Act 2021: GOI Notification dt. 28/03/2021, pending Notification on commencement date thereof [Subsequently, CBIC notifies 01/01/2022 as the commencement date vide Central Tax Notification 39/2021]:

(i) the text ‘sub-section (1) of section 44’ substituted with text ‘section 44’;

(ii) the text ‘sub-section (1) of section 151,’ omitted.

—–

Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.