POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS [SECTION 168 OF THE CGST ACT, 2017]

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....the CGST officers for the purpose of uniformity in the implementation of the Act. 24.2. All officers and all other persons employed in the implementation of the Act observe and follow such orders, instructions or directions. 24.3. The binding nature of such orders, instructions and directions has been a matter of debate and scrutiny. The general understanding that prevails now is that a circular....

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....le persons permitted to maintain accounts in a prescribed manner where the Commissioner considers that such persons are not in a position to keep and maintain accounts in accordance with the general provisions Section 37(1) Details of outward supplies (extension of time limit) Section 38(2) Details of inward supplies (extension of time limit) Section 39(6) Return (extension of time limit) S....