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”, are as under:

Section 106 of CGST Act 2017: Procedure of Authority, Appellate Authority and National Appellate Authority (CHAPTER XVII – ADVANCE RULING)

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.

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 Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

2. The text “or the National Appellate Authority” inserted after the text “Appellate Authority” vide vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

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Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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