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Section168
The Central Goods and Services Tax Act, 2017

Power to issue instructions or directions

In force Act 12 of 2017 As on 17 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 32 provisions Instruments 40

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 168 of the Central Goods and Services Tax Act, 2017 deals with power to issue instructions or directions. 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 imple The Act was enacted on 12 Apr 2017.

(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.

Section 168, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 2 Definitions
  2. s. 5 Powers of officers
  3. s. 25 Procedure for registration
  4. s. 35 Accounts and other records
  5. s. 37 Furnishing details of outward supplies
  6. s. 39 Furnishing of returns
  7. s. 44 Annual return
  8. s. 52 Collection of tax at stores
  9. s. 143 Job work procedure
  10. s. 158 Disclosure of information by a public servant
  11. s. 167 Delegation of powers

Referred to by 32

  1. Arunachal Pradesh Goods and Services Tax Act s. 2
  2. Arunachal Pradesh Goods and Services Tax Act s. 2
  3. Assam Goods and Services Tax Act s. 2
  4. Bihar Goods and Services Tax Act s. 6
  5. s. 2 Definitions
  6. Chhattisgarh Goods and Services Tax Act s. 2
  7. Delhi Goods and Services Tax Act s. 2
  8. Finance Act, 2019 (No. 2) s. 111 Amendment of section 168
  9. Finance Act s. 129 Amendment of Section 168
  10. Finance Act s. 121 Amendment of section 168
  11. Finance Act s. 114 Amendment of section 168
  12. Goa Goods and Services Tax Act s. 2 Definitions

and 20 more

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Union of India through Its Secretary vs Bharti Airtel LTD

    Supreme Court of India 28 Oct 2021 Binding (SC) Reportable

    Court's Decision & Legal Precedent

    A registered person's primary obligation under the CGST Act, 2017 is to self-assess taxes and input tax credit based on books of accounts and records maintained by him as per statutory requirements, not on auto-generated information from the common electronic portal. The common portal is merely a facilitator. Consequently, non-operability of electronic forms does not excuse a registered person from this self-assessment obligation. Section 39(9) of the CGST Act, 2017 expressly provides that rectification of omission or incorrect particulars in returns can be effected only in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, not in the return for the period to which the error relates. This provision applies with full vigor to Form GSTR3B returns. Therefore, Circular No. 26/26/2017GST dated 29.12.2017 restricting rectification of Form GSTR3B to subsequent months is consistent with the statutory framework and cannot be read down. A registered person cannot unilaterally rectify returns for the relevant period as this would have cascading effects on other stakeholders and create uncertainty in tax administration.

    On this section: Power to issue directions; basis for Commissioner (GST) to issue circulars notifying Board decisions

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 02 Jan 2025 HBHC010651952024

    … Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction:- - (a) declaring the Notification No.56/2023-Central Tax dated 28/12/2023 issued by the 3rd Respondent under Section 168-A of the Central Goods and Services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2018-19 by 30/4/2024 as ultra-vires Section 168-A of the Central Goods and Services Tax Act, 2017 and also manifestly arbitrary and violative …

    Read this order on eCourtsIndia

Made under this section, and citing it

40 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 168

What have the courts held on Section 168 of the Central Goods and Services Tax Act?

Union of India through Its Secretary vs Bharti Airtel LTD (28 Oct 2021) is the leading judgment on this section among those set out below: Power to issue directions; basis for Commissioner (GST) to issue circulars notifying Board decisions.

How do I find court cases under Section 168 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 168, section 168 CGST Act, section 168 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Union of India through Its Secretary vs Bharti Airtel LTD (28 Oct 2021).

What should I read with Section 168 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 2 (Definitions), section 5 (Powers of officers), section 25 (Procedure for registration), section 35 (Accounts and other records), and on 7 further provisions, so none of them can safely be read on its own. 32 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 40: most recently Notification (2021), then Notification No. 12/2021 - Central Tax (2021), and 38 more.

When was Section 168 of the Central Goods and Services Tax Act enacted?

Section 168 of the Central Goods and Services Tax Act, cited as CGST Act 168, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.