Section 157 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 157 – 157. Instructions to GST Officers (1) The Board [the Competent Authority of the State Government as notified] may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of the Act, issue such orders, instructions or directions to the GST Officers as it may deem fit, and thereupon all GST officers and all other persons employed in the execution of the Act shall observe and follow such orders, instructions or directions: PROVIDED that no such orders, instructions or directions shall be issued- (a) so as to require any GST Of
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