Section 168 CGST Act 2017- Power to issue instructions or directions.

By | April 21, 2017
(Last Updated On: April 14, 2018)

Section 168 CGST Act 2017

[ Section 168 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 168 CGST Act 2017 deals with Board Power to issue instructions or directions and is covered under CHAPTER XXI – MISCELLANEOUS

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Power to issue instructions or directions.

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 [ Note -1  to 51 ] 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.

(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 (5) of section 66, sub-section (1) of section 143, subsection (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.


Note

51. clarifying the issues arising in refund to UIN vide Circular No 43/17/2018 GST dated 13th April, 2018

50 clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit vide Circular No 42/16/2018 GST Dated 13th April, 2018

49 clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. vide Circular No 41/15/2018 GST dated New Delhi, Dated the 13th April, 2018 

48 Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 till the 30th day of June, 2018. vide Order No 1 /2018  Central Tax Dated 28th March, 2018

47 Extension of date for filing the return in FORM GSTR-6 for the months of July, 2017 to April, 2018, till the 31st day of May, 2018 vide Notification No 19/2018 Central Tax Dated  28th March, 2018

46  . Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores vide Notification No 18/2018 Central Tax Dated  28th March, 2018

45. Clarification on issues related to Job Work vide Circular No 38/12/2018 Dated 26th March, 2018 

44 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018  Notification No 16 /2018  Central Tax Dated 23rd March, 2018

43 Clarifications on exports related refund issues Circular No 37/11/2018 GST  Dated the 15th March, 2018

42. Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg vide Circular No. 33/07/2018 GST Dated the 23 rd Feb., 2018

41 .Extension of date for filing the return in FORM GSTR-6 or the months of July, 2017 to February, 2018 till the 31st day of March, 2018 vide Notification No 8/2018  Central Tax Dated 23rd January, 2018

40 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018 vide Notification No 02/2018 Central Tax  Dated 20th January, 2018

39 Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores  and defer the date of filing GSTR 2 and GSTR 3 vide Notification No 72/2017 Central Tax Dated 29th December, 2017

38 Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017

37  Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling vide Circular No 25/25/2017 GST dated 21st December, 2017

36  Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger vide Circular No 24/24/2017 GST dated the 21st December, 2017

35 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc vide Circular No 23/23/2017 GST dated 21st December, 2017

34. Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries vide Circular No 22/22/2017 GST Dated 21st December, 2017

33 Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 vide Order No 11/2017 GST Dated 21st December, 2017

32  Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 69/2017 Central Tax dated 21st December, 2017

31. Seeks to extend the time limit for filing FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017  vide Notification No 68/2017 Central Tax dated 21st December, 2017

30. Seeks to extend the time limit for filing FORM GST ITC-01 vide Notification No 67/2017 Central Tax dated 21st December, 2017

1.Date Extended for filing option for composition scheme under GST : Order No. 01/2017- GST Dated 21st July 2017

2. Extension of  time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August 2017 vide Notification No 18/2017 Central Tax Dated 08th August, 2017 

3. Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August 2017 vide Notification No 19/2017 Central Tax Dated 08th August 2017 

4. Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August 2017 vide Notification No 20/2017 Central Tax Dated 08th August 2017 

5. Seeks to introduce date for filing of GSTR-3B for months of July and August 2017 vide Notification No 21/2017 Central Tax Dated 08th August 2017 

6 Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 vide Notification No 23/2017 Central Tax Dtd 17th August, 2017

7. Seeks to extend time period for filing of details in FORM GSTR-5A for month of July vide Notification No 25/2017 Central Tax Dtd 28th August, 2017

8. Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. vide Notification No 26/2017 Central Tax Dated 28th August, 2017

9. Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax dated 5th September, 2017

10 .Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 vide Notification No 30/2017 Central Tax Dated 11th September, 2017

11. Seeks to extend the time limit for filing of GSTR-6 vide Notification No. 31/2017 – Central Tax Dated 11th September, 2017

12 Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017 vide Notification No 35/2017 Central Tax 15th September, 2017

13. Seeks to extend the time limit for filing of FORM GSTR-4 vide Notification No 41/2017 Central Tax dated 13th October, 2017

14 Seeks to extend the time limit for filing of FORM GSTR-5A vide Notification No 42/2017 Central Tax dated 13th October, 2017

15 Seeks to extend the time limit for filing of FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 vide Notification No 43/2017 Central Tax Dated 13th October, 2017

16 Seeks to extend the time limit for submission of FORM GST ITC-01 by the registered persons who have become eligible during the months of July, 2017, August, 2017 and September, 2017, vide Notification No 44/2017 Central Tax dated 13th October, 2017

17.Seeks to mandate the furnishing of return in FORM GSTR-3B from January to  March, 2018 vide Notification No 56/2017 Central Tax Dated 15th November, 2017

18 Seeks to extend the time limit for filing of FORM GSTR-4 for the quarter July to September, 2017  vide Notification No 59/2017 Central Tax Dated 15th November, 2017

19 Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No 60/2017 Central Tax Dated 15th November, 2017

20 Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017  vide Notification No 61/2017 Central Tax Dated 15th November, 2017

21 Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 vide Notification No 62/2017 Central Tax Dated 15th November, 2017

22.Seeks to extend the due date for submission of details in FORM GST-ITC-04 for quarter July to September 2017 vide Notification No 53/2017 Central Tax Dated 28th October, 2017

23. Seeks to extend the due date for submission of details in FORM GST-ITC-04 for quarter July to September,
2017 vide Notification No 63/2017 Central Tax Dated 15th November, 2017

24. Extension of time limit for submitting the declaration in FORM GST TRAN-1 vide Order No 03/2017 GST Dated 21st September, 2017

25.Extension of time limit for submitting the declaration in FORM GST TRAN-1  vide Order No 07/2017 GST Dated 28th October, 2017

26. Extension of time limit for submitting the declaration in FORM GST TRAN-1 vide Order No 9/2017 GST Dated 15th November, 2017

27. Extension of time limit for submitting the declaration in FORM GST TRAN-1 vide Order No 02/2017 GST Dated 18th September, 2017

28. Extension of time limit for submitting the declaration in FORM GST TRAN-1 vide Order No 08/2017 GST Dated 28th October, 2017

29. Seeks to extend the due date for revision of FORM GST TRAN-1 vide Order No 10/2017 GST Dated 15th November, 2017

 


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