Provisions under Section 106 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Procedure of Authority, Appellate Authority and National Appellate Authority for Advance Ruling”:
Section 106 of CGST Act 2017: Procedure of Authority, Appellate Authority and National Appellate Authority (CHAPTER XVII – ADVANCE RULING) [section heading substituted, pending commencement: refer Note 1(a)]
The Authority or the Appellate Authority or the National Appellate Authority [text inserted, pending commencement: refer Note 1(b)] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
| Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 9/2017. |
Amendments History:
1. Amendments vide section 110 of the Finance Act, 2019, pending notification on commencement date:
(a) The marginal heading “Procedure of Authority and Appellate Authority” changed to “Procedure of Authority, Appellate Authority and National Appellate Authority”; and
(b) The text “or the National Appellate Authority” inserted.
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| CGST Act 2017: Last updated 15/02/2024 |
| The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the 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/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website. |
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