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of <h1>Board's Authority to Direct Central Tax Officers Under Section 168 of GST Act 2017 Ensures Uniform Implementation</h1> Section 168 of the Central Goods and Services Tax Act, 2017, grants the Board the authority to issue orders, instructions, or directions to central tax officers to ensure uniform implementation of the Act. These directives must be followed by all officers and personnel involved in the Act's implementation. The section also specifies that the term 'Commissioner' refers to a Commissioner or Joint Secretary within the Board, who exercises certain powers with the Board's approval. Various amendments have been made to this section, altering specific references and provisions over time.
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