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

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

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 16  ] 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

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


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2 thoughts on “Section 168 CGST Act 2017- Power to issue instructions or directions.

  1. Pingback: Section 2 CGST Act 2017 - Definitions - Tax Heal

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

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