Section 106. Procedure of Authority and Appellate Authority –

Important Keyword: Section 106.

GST Section 106. ¹[Procedure of Authority and Appellate Authority ] –

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

1. Substituted by s.110 of the Finance (No. 2) Act, 2019 (23 of 2019) for “Procedure of Authority and Appellate Authority.” This amendment shall be effective from a date to be notified.

2. Inserted by s.110 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.

Read More: Notification No. 10/2018 – Central Tax: Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund

Web Stories: Notification No. 10/2018 – Central Tax: Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund

Download Pdf: https://taxinformation.cbic.gov.in/