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Instructions to GST Officers

Section 157 - MISCELLANEOUS PROVISIONS - Goods and Services Tax - Section 157 - 157. (1) The Board [the Competent Authority of the State Government as notified] may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of the Act, issue such orders, instructions or directions to the GST Officers as it may deem fit, and thereupon all GST officers and all other persons employed in the execution of the Act shall observe and follow such orders, instr .....

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