Section 168 – Power to issue instructions or directions of CGST ACT, 2017<\/p>\n
168. (1) The Board may, if it considers it necessary or expedient so to do for the
\npurpose of uniformity in the implementation of this Act, issue such orders, instructions or
\ndirections to the central tax officers as it may deem fit, and thereupon all such officers and all
\nother persons employed in the implementation of this Act shall observe and follow such
\norders, instructions or directions.
\n(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of
\nsection 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section
\n35, sub-section (1) of section 37, sub-section (2) of section 38, sub-section (6) of section
\n39, sub-section (5) of section 66, sub-section (1) of section 143, sub-section (1) of
\nsection 151, clause (l) of sub-section (3) of section 158 and section 167 shall mean a
\nCommissioner or Joint Secretary posted in the Board and such Commissioner or Joint
\nSecretary shall exercise the powers specified in the said sections with the approval of
\nthe Board.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 168 – Power to issue instructions or directions of CGST ACT, 2017 168. (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, … Continue reading “Section 168 – Power to issue instructions or directions of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/470"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=470"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/470\/revisions"}],"predecessor-version":[{"id":471,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/470\/revisions\/471"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}