GST INDIA Biz — Section 106 : Procedure of Authority, Appellate Authority and National Appellate Authority

Section 106 : Procedure of Authority, Appellate Authority and National Appellate Authority

Section 106. Procedure of Authority and Appellate Authority [1][Procedure of Authority, Appellate Authority and National 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.

[Inserted vide CGST Finance Act 2019 w.e.f. 1^st July 2017]

Footnotes

[1] Substituted w.e.f. by the finance (No.2) Act, 2019 (s.110) dt.01-08-2019. However, effective date has not been yet notified

[2] Inserted w.e.f. by the finance (No.2) Act, 2019 (s.110) dt.01-08-2019. However, effective date has not been yet notified