Section 168 is the source of CBIC circulars. Circulars bind officers, not taxpayers or courts, and cannot override the Act.
Key points
- Under section 168(1) of the CGST Act, 2017 the Board may issue orders, instructions or directions to central tax officers for uniformity in implementation, and officers must follow them.
- For listed provisions, references to the Commissioner mean the Commissioner or Joint Secretary posted in the Board, exercising powers with the Board's approval (section 168(2)).
The provisions
168(1)–(2)Power to issue instructions or directions
Statutory text
(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.
*Enforced w.e.f. 1st July, 2017.
1. 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. 06 of 2022).
2. 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).
3. 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) dated 28th March, 2021 for "sub-section (1) of section 44".
4. 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 143 " by s.129 of The Finance Act, 2020 ( No. 12 of 2020) .
5. 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 28th March, 2021 for "sub-section (1) of section 151,".
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Are CBIC circulars binding?
- On officers, yes (section 168 CGST); they do not bind courts and cannot override the Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Circulars bind the department; a taxpayer may rely on a beneficial circular, but a circular contrary to the statute does not bind the courts.