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        GST - States

        Section 168 - Power to issue instructions or directions.

        Madhya Pradesh Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to issue instructions secures uniform GST implementation; state tax officers must follow commissioner orders. The Commissioner may, to secure uniformity in implementation of the Act, issue orders, instructions or directions to State tax officers, and all such officers and other persons employed in implementation of the Act shall observe and follow those 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 instructions secures uniform GST implementation; state tax officers must follow commissioner orders.

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


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