https://www.taxtmi.com/manuals?id=2737 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. en-us Fri, 12 May 2023 16:23:00 +0530 Mon, 09 Sep 2024 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2737 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. Manuals GST Fri, 12 May 2023 16:23:00 +0530 https://www.taxtmi.com/manuals?id=2737