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Section 168 - Power to issue instructions or directions

168. Power to issue instructions or directions.[1]

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

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words “sub-section (2) of section 38,” omitted by section 114 of the THE FINANCE ACT, 2022 and made effective from 01-10-2022 by Notification No. 18/2022-Central Tax dt. 28-09-2022.

[3] Words inserted by Section 93(g) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 and made effective from 01-01-2020 by Notification No. 01/2020-Central Tax dt. 01-01-2020.

[4] Substituted for words  “sub-section (1) of section 44” by section 121(i) of The Finance Act 2021 dt. 28-03-2021 and made effective from 01-01-2022 by Notification No. 39/2021-Central Tax dt. 21-12-2021.

[5] Substituted for words “sub-section (5) of section 66, sub-section (1) of section 143” by Section 129 of The Finance Act, 2020 dt. 27-03-2020 and made effective from 30-06-2020 by Notification No. 49/2020-Central Tax dt. 24-06-2020.

[6] Words  “sub-section (1) of section 151” omitted by section 121(ii) of The Finance Act 2021 dt. 28-03-2021 and made effective from 01-01-2022 by Notification No. 39/2021-Central Tax dt. 21-12-2021.

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