Delegation of Powers under Section 167 of CGST Act: Enhancing Flexibility in GST Administration Through Commissioner Notifications.
Section 167 of the CGST Act, 2017, allows for the delegation of powers wherein the authority or officer's powers can be exercised by another authority or officer. This delegation is contingent upon the Commissioner's direction through a notification, which may include specific conditions. This provision is part of the broader framework of GST law and procedures, facilitating administrative flexibility and efficiency in the execution of duties under the GST regime.