POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS [SECTION 168 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

24. POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS [SECTION 168 OF THE CGST ACT, 2017] 24.1. Section 168 of the CGST Act, 2017 , empowers the Board (CBIC) to issue orders, instructions or directions to the CGST officers for the purpose of uniformity in the implementation of the Act. 24.2. All officers and all other persons employed in the implementation of the Act observe and follow such orders, instructions or directions. 24.3. The binding nature of such orders, instructions and directions has been a matter of debate and scrutiny. The general understanding that prevails now is that a circular is binding on the officers, but not on the taxpayer. However, in case such circular states something contrary to the law, the law shall prevail over the circular. 24.4. The meaning of Commissioner for the purposes of following provisions is Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in these said sections with the approval of the Board: Section Particulars Section 2(91) Meaning of proper officer Section 5(3) Delegation of powers by Commissioner Section 25(9)(b) Notification of person or class of persons for grant of Unique Identity Number Section 35(3) Notification of class of taxable persons required to maintain additional accounts or documents Section 35(4) Notification of class of taxable persons permitted to maintain accounts in a prescribed manner where the Commissioner considers that such persons are not in a position to keep and maintain accounts in accordance with the general provisions Section 37(1) Details of outward supplies (extension of time limit) Section 38(2) Details of inward supplies (extension of time limit) Section 39(6) Return (extension of time limit) Section 44(1) Annual return (extension of time limit) Sub-sections (4) and (5) of section 52 Statement for tax collection at source and Annual Statement by Electronic Commerce Operator (extension of time limit) Section 143(1) except second proviso thereof Job-work procedure (except extension of time limits of 1 year and 3 years) Section 151(1) Collection of statistics Section 158(3)(l) Exceptions to bar on disclosure of information by public servant Section 167 Delegation of powers