Amended and updated notes on section 168 of CGST Act, 2017. Detail discussion on provisions and rules related to power to issue instructions or directions.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 168 of CGST 2017 provides for power to issue instructions or directions.
Recently, we have discussed in detail section 167 (Delegation of powers) of CGST Act 2017. Today, we learn the provisions of section 168 of Central GST Act 2017 as amended by the Finance Act 2022.
Section 168 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 168 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 168 |
| Section Name | Power to issue instructions or directions |
| Updated 2024 Edition | GST Law Book PDF |
Notes on Section 168 of CGST Act 2017
CBIC makes Uniformity in GST Law [Section 168(1)]:
The board has power under GST section 168 to make uniformity in the implementation of GST Act 2017. The Central Board of Indirect Taxes and Customs (CBIC) issues orders, instructions or directions to central tax officers. All GST officers and other persons employed in the implementation of GST Act shall observe and follow such orders, instructions or directions.
Thus, you should remember only these 3 key points:
- CBIC issue orders, instructions or directions;
- All GST officers follow such orders;
- It brings uniformity in GST Law implementation.
Circular No. 122/41/2019-GST: Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
Important filing dates on GST portal
| GST Return | Due Date |
|---|---|
| GSTR-3B (March, 2023) | April 20, 2023 |
| GSTR-3B (Jan-Mar, 2023) | April 22, 24, 2023 |
| GSTR-1 (March, 2023) | April 11, 2023 |
| GSTR-1 (Jan-Mar, 2023) | April 13, 2023 |
| GSTR-5 (March, 2023) | April 13, 2023 |
| GSTR-5A (March, 2023) | April 20, 2023 |
| GSTR-6 (March, 2023) | April 13, 2023 |
| GSTR-7 (March, 2023) | April 10, 2023 |
| GSTR-8 (March, 2023) | April 10, 2023 |
| CMP-08 (Jan-Mar, 2023) | April 18, 2023 |
CGST Rule 61(5) Form and manner of submission of monthly return:
Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3.
Meaning and Power of GST Commissioner [Section 168(2)]:
Meaning of Commissioner: As per sub-section (2) of GST section 168, the Commissioner shall mean a Commissioner or Joint Secretary posted in the CBIC. This definition of Commissioner is relevant for the Commissioner specifies in the following sections, sub-sections and clauses:
- Clauses:
- (91) of Section 2 – Proper Officer
- (b) of sub-section (9) of section 25 – Procedure for registration
- (l) of sub-section (3) of section 158 – Disclosure of information by a public servant
- Sub-sections:
- (3) of section 5 – Powers of officers under GST
- (3) and (4) of section 35 – Accounts and other records
- (1) of section 37 – Furnishing details of outward supplies
- (6) of section 39 – Furnishing of returns
- (1) of section 44 – Annual return
- (4) and (5) of section 52 – Collection of tax at source
- (5) of section 66 – Special audit
- (1) of section 143 – Job work procedure
- (1) of section 151 – Power to collect statistics
- Section 167 – Delegation of powers
Power of Commissioner: The Commissioner or Joint Secretary shall exercise the powers specified in the above sections with the approval of the Board.
Section 168 of Central GST – Power to issue instructions or directions1
Section 168 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 168(1) of CGST Act:
Section 168(1): The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
Section 168(2) of CGST Act:
Section 168(2): The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, sub-section (2) of section 38, sub-section (6) of section 39, sub-section (1) of section 44, sub-sections (4) and (5) of section 52, sub-section (1) of section 143, except the second proviso thereof, sub-section (1) of section 151, clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.
[Amendments (omitted) of Section 168(2) are made by the Finance Act, 2022]
- Section 168 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎