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of <h1>CBIC can issue mandatory directives to CGST officers under Section 168, ensuring uniform Act implementation; not binding on taxpayers.</h1> Section 168 of the CGST Act, 2017, authorizes the Board (CBIC) to issue directives to CGST officers to ensure uniform implementation of the Act. These directives are mandatory for officers but not binding on taxpayers, unless they contradict the law. The term 'Commissioner' includes the Commissioner or Joint Secretary in the Board, who exercises powers with Board approval across various sections, including defining proper officers, delegating powers, and extending time limits for returns and notifications. Specific sections also address job-work procedures, statistical collection, and exceptions to information disclosure rules.
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