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The Central Goods and Services Act, 2017 (CGST Act)

Section 106 of the Central Goods and Services Act, 2017 (CGST Act)

1Procedure of Authority and Appellate Authority

Procedure of Authority, Appellate Authority and National Appellate Authority

The Authority or the Appellate Authority2 or the National Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

1 Substituted in Central Goods and Service Tax, Finance Bill 2019-20.
2 Inserted in Central Goods and Service Tax, Finance Bill 2019-20.