Section 105 of CGST Act 2017: Powers of Authority, Appellate Authority and National Appellate Authority

Provisions under Section 105 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Powers of Authority, Appellate Authority and National Appellate Authority for Advance Ruling”, are as under:

Section 105 of CGST Act 2017: Powers of Authority, Appellate Authority and National Appellate Authority (CHAPTER XVII – ADVANCE RULING) [Refer Note 2]

(1) The Authority or the Appellate Authority or the National Appellate Authority shall, for the purpose of exercising its powers regarding—

(a) discovery and inspection;

(b) enforcing the attendance of any person and examining him on oath;

(c) issuing commissions and compelling production of books of account and other records,

have all the powers of a civil court under the Code of Civil Procedure, 1908. [Refer Note 3]

(2) The Authority or the Appellate Authority or the National Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority or the National Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code. [Refer Note 3]

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 105 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

2. The marginal heading substituted from “Powers of Authority and Appellate Authority” to “Powers of Authority, Appellate Authority and National Appellate Authority” vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

3. In sub-sections (1) and (2), the text “or the National Appellate Authority” inserted after the text “Appellate Authority” vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.