GST Jamku AIPower to issue instructions or directions.
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)
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 (6) of section 39, [[section 44], sub-sections (4) and (5) of section 52,] [sub-section (1) of section 143, except the second proviso thereof], 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.
The provisions regarding the power to issue instructions or directions are outlined in Section 168 of the Act. This section empowers the Board to issue orders, instructions, or directions to central tax officers whenever it deems necessary or expedient for the purpose of ensuring uniformity in the implementation of the Act.
Section 168(1)
The Board holds the authority to issue orders, instructions, or directions to central tax officers if it believes that such measures are essential for maintaining uniformity in the implementation of the Act. In response to such directives, all officers and individuals involved in the Act's implementation must observe and comply with these instructions.
Section 168(2)
This subsection specifies that the Commissioner, as defined in various clauses and subsections of different sections, refers to a Commissioner or Joint Secretary posted in the Board. The Commissioner or Joint Secretary, in this context, exercises powers outlined in the mentioned sections with the approval of the Board.
Implementation of Board's Powers
The Commissioner specified in specific sections, including but not limited to sections 2, 5, 25, 35, 37, 39, 44, 52, 143, 158, and 167, is a Commissioner or Joint Secretary stationed in the Board. This designated official is entrusted with the responsibility of exercising the powers mentioned in these sections, subject to the Board's approval.
In essence, Section 168 grants the Board the authority to issue directives for maintaining consistency in implementing the Act. It further clarifies the role of the Commissioner or Joint Secretary in executing the powers outlined in various sections with the necessary approval from the Board.