Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 167 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Delegation of powers under CGST Act 2017.
Recently, we have discussed in detail section 166 (i.e. Laying of rules, regulations and notifications) of CGST Act 2017. Today, we learn the provisions of section 167 of the CGST Act 2017. Complete Details of CGST Section 167 – Delegation of powers. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 167 of CGST Act 2017
Section 167 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 167 of CGST Act 2017 read with Central GST Rules 2017.
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.