GST administrative control powers guide uniform implementation through Board directions and Board-approved exercise of specified Commissioner functions. The Board may issue orders, instructions or directions to central tax officers for uniform implementation of the Act, and all officers and persons engaged ... Summary
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GST administrative control powers guide uniform implementation through Board directions and Board-approved exercise of specified Commissioner functions.
The Board may issue orders, instructions or directions to central tax officers for uniform implementation of the Act, and all officers and persons engaged in its implementation must follow them. The provision also deems specified references to the Commissioner to mean a Commissioner or Joint Secretary posted in the Board, who may exercise the relevant powers only with the approval of the Board.
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