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. CBEC notifies 1st July 2017 as the Commencement date for Section 106 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

2. 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.

3. 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 CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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