Saturday, April 2, 2022
Section 168 of CGST Act 2017
Power to issue instructions or directions.—
(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, [ '[section 44]'135, sub-sections (4) and (5) of section 52]136, '[sub-section (1) of section 143, except the second proviso thereof]'137, '[******]'138 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.
[168A. Power of Government to extend time limit in special circumstances.—
(1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Explanation.— For the purposes of this section, the expression "force majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.]139
Amendmends made to Section 168 of CGST Act 2017
135 Substituted for "sub-section (1) of section 44" by The Finance Act, 2021 (No. 13 of 2021) – Brought into force on 01st January, 2022.
136 Inserted by The Finance (No. 2) Act, 2019 (No. 23 of 2019) – Brought into force w.e.f. 01st January, 2020.
137 Substituted for "sub-section (5) of section 66, sub-section (1) of section 143" by The Finance Act, 2020 (No. 12 of 2020) –Brought into force w.e.f. 30.06.2020.
138 Omitted "sub-section (1) of section 151," by The Finance Act, 2021 (No. 13 of 2021) – Brought into force on 01st January, 2022.
139 Inserted by The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 published in the Gazette of India, Extraordinary, Part II, Section 1, dated 29th September, 2020 - Brought into force w.e.f. 31st March, 2020.