Book a demo
IndiaAuditLens Law Library

Section 167 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 167By notification, the Commissioner may make a power under the Act exercisable also by another specified authority or officer, subject to any notified conditions.

The Commissioner may notify that a statutory power exercisable by one authority or officer may also be exercised by another specified authority or officer. The notification can impose conditions. It identifies the additional decision-maker and the power delegated, so the scope of any particular delegation depends on that notification and its stated limits.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 167, verbatim (show)

* Section 167. Delegation of powers.- The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.

* Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Delegation conditions 167

Questions to answer on the file8 questions
Ticks stay in this browser only.

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 167. Delegation of powers". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links