Section 2(99) of CGST Act: Meaning of “Revisional/ Appellate Authority”
As per Section 2(99) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Revisional/ Appellate Authority” has been defined, as under:
Section 2(99) of CGST Act: Definition of “Revisional Authority” (CHAPTER I – PRELIMINARY)
“Revisional Authority” means an authority appointed or authorised for revision of decision or orders as referred to in section 108.
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.