Section 168 of Sikkim GST Act 2017
[ Section 168 of Sikkim GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI MISCELLANEOUS]
[ Enforced with effect from 1-7-2017. ]
Power to issue instructions or directions
168. The Commissioner may, if he 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 State 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.
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