Section 106 of CGST Act 2017: Procedure of Authority and Appellate Authority for Advance Ruling

Section 106 of CGST Act 2017: Procedure of Authority and Appellate Authority for Advance Ruling

Provisions under Section 106 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Procedure of Authority and Appellate Authority for Advance Ruling”, are as under:

Section 106 of CGST Act 2017: Procedure of Authority and Appellate Authority (CHAPTER XVII – ADVANCE RULING)

The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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