Section 106 of CGST Act 2017: Procedure of Authority, Appellate Authority and National Appellate Authority

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) [Refer Note 1]

The Authority or the Appellate Authority or the National Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. [Refer Note 2]

Amendments History:

1. The marginal heading “Procedure of Authority and Appellate Authority” substituted with/ changed to “Procedure of Authority, Appellate Authority and National Appellate Authority” vide the Finance Act, 2019 (GOI Notification dated 01/08/2019), pending notification on commencement date.

2. The text “or the National Appellate Authority” inserted after the text “Appellate Authority” vide the Finance Act, 2019 (GOI Notification dated 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 the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.