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. of India 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. Further, CBIC has separately notified the commencement date of provisions of various Sections of the CGST (Amendment) Act 2018 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been 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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