Power to issue instructions or directions
Section 168, CGST Act
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Section 168 empowers the Board/Commissioner to issue INSTRUCTIONS and CIRCULARS for uniformity, which bind the officers (though not the taxpayer or courts).
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Board instructions bind officers, not taxpayers – but a taxpayer can hold the department to a circular that is in his favour, while an officer cannot use a circular to override the Act.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,105 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
(2) The Commissioner specified in clause
(91) of section 2 , sub-section ( 3 ) of section 5 , clause
(b) of sub-section
(9) of section 25 , sub-sections
(3) and
(4) of section 35 , sub-section
(1) of section 37 , 1 [***], sub-section
(6) of section 39 , 2 [ 3 [ section 44 ] , sub-sections
(4) and
(5) of section 52 ], 4 [sub-section
(1) of section 143 , except the second proviso thereof], 5 [****]clause
(l) of sub-section
(3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
AMIRUL ISLAM SAYED v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
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HASHMI OVERSEAS LLP THROUGH ITS PARTNER AMIRUL ISLAM SAYED THROUGH ITS POA MOHAMMAD MOIN PATHAN v. PRINCIPAL COMMISSIONER OF GOODS
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M/S. KSM COMPANY v. STATE TAX OFFICER (1), MOBILE SQUAD, (ENFORCEMENT)
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M/S. KSM COMPANY v. STATE TAX OFFICER (3), MOBILE SQUAD-3, ENFORCEMENT 7
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RIHANA W/O FAKRU v. COMMISSIONER OF GOODS AND SERVICE TAX
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SALALUDDIN S/O BADLU v. COMMISSIONER OF GOODS AND SERVICE TAX CENTRAL GST AND CENTRAL EXCISE VADODARA II
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SILVER RUSH EXIM v. STATE TAX OFFICER
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M/S SHREEJI STEEL v. STATE TAX OFFICER (1), KUTCH MOBILE SQUAD
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94 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-10-01 · Omitted
18/2022 – CT
Omitted “sub-section (2) of section 38,” (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022 ) by s. 114 of The Finance Act 2022 (No.
2022-01-01 · Substituted
39/2021-C.T.
Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T. , dated 21st December, 2021) by s. 121(i) of The Finance Act, 2021 (No. 13 of 2021) dat …
2022-01-01 · Omitted
39/2021-C.T.
Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T. , dated 21st December, 2021) by s. 121(ii) of The Finance Act, 2021 (No. 13 of 2021) dated …
2020-06-30 · Substituted
49/2020-C.T.
Substituted (w.e.f. 30th June, 2020 vide Notification No. 49/2020-C.T. , dated 24th June, 2020) for " sub-section (5) of section 66, sub-section (1) of section …
2020-01-01 · Inserted
1/2020-C.T.
Inserted (w.e.f. 1st January, 2020 vide Notification No. 1/2020-C.T. , dated 1st January, 2020) by s.111 of The Finance (No. 2) Act, 2019 (No. 23 of 2019).
Read this with
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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