Section 168 - Power to issue instructions or directions of CGST ACT, 2017

                   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.
                         (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, 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.