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        GST - States

        Section 168 - Power to issue instructions or directions.

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to issue directives ensures uniform implementation of the GST ordinance through binding instructions to State tax officers. The Commissioner may issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Kerala Goods and Services Tax Ordinance, and all such officers and other persons employed in implementation shall observe and follow such orders, instructions or directions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Power to issue directives ensures uniform implementation of the GST ordinance through binding instructions to State tax officers.

                                The Commissioner may issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Kerala Goods and Services Tax Ordinance, and all such officers and other persons employed in implementation shall observe and follow such orders, instructions or directions.


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