Power to issue Instruction or Directions (Section 168) - GST Ready Reckoner - GST

POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS ( section 168 ) Section 167 empowers the Board (CBEC) to issue orders, instructions or directions to the CGST officers for the purpose of uniformity in the implementation of the Act. All officers and all other persons employed in the implementation 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 contrary to the law, the law shall prevail over the circular. 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 39(6) Return (extension of time limit) Section 44 Annual Return ( exemption as to annual return) Section 52(4) 52(5) Collection of tax at source ( extention of time limit as to filing of annual statement ) Section 143(1) Job-work procedure Section 158(3)(i) Exceptions to bar on disclosure of information by public servant Section 167 Delegation of powers Notification No. 83/2020 Central Tax deal with exercise of the powers as in section 168 of the CGST Act, 2017 , Commissioner, with the approval of the Board, hereby extend time limit for furnishing the details of outward supplies in FORM GSTR-1.