Chapter XXI - Miscellaneous
Section 168
Section 168: Power to issue instructions or directions
The Board may issue binding implementation directions to central tax officers to promote uniform application of the Act.
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Need advice on Section 168?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
(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.
Key takeaways
Uniformity purpose
The Board acts when it considers directions necessary or expedient for uniform implementation.
Officer compliance
Central tax officers and other implementation personnel must follow the Board’s orders, instructions or directions.
Specified Commissioner references
Subsection (2) gives a specialised meaning to Commissioner in a list of Act provisions.
Uniformity purpose
The Board acts when it considers directions necessary or expedient for uniform implementation.
Officer compliance
Central tax officers and other implementation personnel must follow the Board’s orders, instructions or directions.
Specified Commissioner references
Subsection (2) gives a specialised meaning to Commissioner in a list of Act provisions.
Practical checklist
Do
- Locate the applicable Board circular or direction and issue date.
- Check whether it addresses the same statutory provision and facts.
Frequently asked questions
Are Board implementation directions optional for central tax officers?
No. Section 168(1) says the officers shall observe and follow them.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026