Section 168 of CGST Act,2017 Power to issue instructions or directions

Section 168 of CGST Act,2017 Power to issue instructions or directions Section 168 of CGST Act,2017 from bare Act : (1) The Board may, if it considers it necessary or expedient so to do for thepurpose of uniformity in the implementation of this Act, issue such orders, instructions ordirections to the central tax officers as it may deem fit, and thereupon all such officers and allother persons employed in the implementation of this Act shall observe and follow suchorders, instructions or directions. (2) The Commissioner specified in clause (91) of section 2, sub-section (3) ofsection 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section35, sub-section (1) of section 37, sub-section (2) of section 38, sub-section (6) of section39, sub-section (5) of section 66, sub-section (1) of section 143, sub-section (1) ofsection 151, clause (l) of sub-section (3) of section 158 and section 167 shall mean aCommissioner or Joint Secretary posted in the Board and such Commissioner or JointSecretary shall exercise the powers specified in the said sections with the approval ofthe Board.

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CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 143 :Job work procedure Section 144 :Presumption as to documents in certain cases Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 :Common Portal Section 147 :Deemed exports Section 148 :Special procedure for certain processes Section 149 :Goods and services tax compliance rating Section 150 :Obligation to furnish information return Section 151 :Power to collect statistics Section 152 : Bar on disclosure of information Section 153 :Taking assistance from an expert Section 154 :Power to take samples Section 155 :Burden of proof Section 156 :Personsdeemed to bepublic servants Section 157 :Protection ofaction takenunder this Act Section 158 :Disclosure of information by a public servant Section 159 :Publication of information in respect of persons in certain cases Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds Section 161 :Rectificationof errorsapparent onthe face ofrecord Section 162 :Bar on jurisdiction of civil courts Section 163 :Levy of fee Section 164 :Power ofGovernmentto make rules Section 165 :Power to make regulations Section 166 :Laying of rules, regulations and notifications Section 167 :Delegation ofpowers Section 168 :Power to issueinstructions ordirections Section 169 :Service of notice in certain circumstances Section 170 :Rounding off of tax, etc. Section 171 :Anti-profiteering measure Section 172 :Removal of difficulties Section 173 : Amendment of Act Section 174 :Repeal and saving

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