Section 168. Power to issue instructions or directions.-

Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 2, Section 5, Section 37, Section 143, Section 52, Section 158, Section 167, Section 39, Section 44.

GST Section 168. 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, ¹[***], sub-section (6) of section 39, ²[³[section 44] , sub-sections (4) and (5) of section 52], ⁴[sub-section (1) of section 143, except the second proviso thereof], ⁵[****]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.

​*Enforced w.e.f. 1st July, 2017.

1. Omitted “sub-section (2) of section 38,” (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022) by s. 114 of The Finance Act 2022 (No. 06 of 2022). 

2. Inserted (w.e.f. 1st January, 2020 vide Notification No. 1/2020-C.T., dated 1st January, 2020) by s.111 of The Finance (No. 2) Act, 2019 (No. 23 of 2019).

3. Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 121(i) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for “sub-section (1) of section 44”.

4. Substituted (w.e.f. 30th June, 2020 vide Notification No. 49/2020-C.T., dated 24th June, 2020) for ” sub-section (5) of section 66, sub-section (1) of section 143 ” by s.129 of The Finance Act, 2020 ( No. 12 of 2020) .

5. Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 121(ii) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for “sub-section (1) of section 151,”.

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