https://www.taxtmi.com/manuals?id=7750 Section 168 empowers the Board to issue orders, instructions or directions to CGST officers to secure uniformity in implementation; such directions are binding on officers though generally not on taxpayers, and statutory provisions prevail over conflicting instructions. The provision identifies the Commissioner (or Joint Secretary posted in the Board with Board approval) as the official authorised to exercise specified delegated powers in areas including designation of proper officers, delegation of Commissioner functions, notifications for unique identity numbers, accounting and filing accommodations, time-limit extensions for returns and statements, job-work procedures, collection of statistics, and limited disclosure exceptions. en-us Wed, 26 Feb 2025 10:04:00 +0530 Thu, 06 Mar 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7750 Section 168 empowers the Board to issue orders, instructions or directions to CGST officers to secure uniformity in implementation; such directions are binding on officers though generally not on taxpayers, and statutory provisions prevail over conflicting instructions. The provision identifies the Commissioner (or Joint Secretary posted in the Board with Board approval) as the official authorised to exercise specified delegated powers in areas including designation of proper officers, delegation of Commissioner functions, notifications for unique identity numbers, accounting and filing accommodations, time-limit extensions for returns and statements, job-work procedures, collection of statistics, and limited disclosure exceptions. Manuals GST Wed, 26 Feb 2025 10:04:00 +0530 https://www.taxtmi.com/manuals?id=7750