POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS (section 168)

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..... mentation of the Act shall observe and follow such orders, instructions or directions. Binding Effect on officers 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 assessee. However, in case such circular states something contr .....

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..... on 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 accordan .....

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..... ion of powers NOTIFICATION NO. 83/2020 Central Tax deal with exercise of the powers as in section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , Commissioner, with the approval of the Board, hereby extend time limit for furnishing the details of outward supplies in FORM GSTR-1. - Manuals - Ready reckoner - Law and practic .....

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