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Section 168 of the CGST Act empowers the Central Board of Indirect Taxes and Customs (CBIC) to issue circulars and ensure uniform implementation of the Act. These instructions are binding on tax officers but do not bind taxpayers or the judiciary. While circulars can clarify ambiguities or provide benevolent relief, they cannot override the parent statute or impose fresh liabilities. Alternative communications, such as FAQs and regional directives, lack statutory authority. Centralising interpretative power within the Board is essential to prevent regional inconsistencies, uphold the "One Nation, One Tax" framework, and minimize litigation.
INTRODUCTION
Nine years after the introduction of GST, one of the largest sources of litigation is no longer ambiguity in legislation but the multiplicity of administrative clarifications. Circulars, Trade Notices, FAQs, Press Releases, and internal departmental communications often coexist, sometimes expressing different views on the same issue.
To implement the law and ensure compliance, clarifications on statutory provisions are required. Clarifications provide certainty to taxpayers regarding the tax treatment of their transactions and operations. However, the source and the statutory authority issuing these clarifications are c
