Power to issue instructions binding on officers, subject to law prevailing over conflicting circulars and delegated board approvals. The Board may issue orders, instructions or directions to officers for uniform implementation; such instructions are binding on officers but not on taxpayers, and statutory law overrides any conflicting circular. Commissioners or Joint Secretaries posted in the Board, with Board approval, may exercise delegated powers across specified provisions including designation of proper officers, delegation by Commissioner, notifications for identity numbers, account maintenance requirements, extensions for returns and annual statements, job-work procedure, and disclosure exceptions. Notification No. 83/2020 invoked these powers to extend the time for furnishing outward supplies in FORM GSTR-1.
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 binding on officers, subject to law prevailing over conflicting circulars and delegated board approvals.
The Board may issue orders, instructions or directions to officers for uniform implementation; such instructions are binding on officers but not on taxpayers, and statutory law overrides any conflicting circular. Commissioners or Joint Secretaries posted in the Board, with Board approval, may exercise delegated powers across specified provisions including designation of proper officers, delegation by Commissioner, notifications for identity numbers, account maintenance requirements, extensions for returns and annual statements, job-work procedure, and disclosure exceptions. Notification No. 83/2020 invoked these powers to extend the time for furnishing outward supplies in FORM GSTR-1.
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