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Section 106 of CGST Act - Procedure of Authority and Appellate Authority

106. [1][Procedure of Authority, Appellate Authority and National Appellate Authority].[2]

The Authority or the Appellate Authority [3][or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
 

[1] Heading substituted by Section 110(a) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective. Earlier it read as under

Procedure of Authority and Appellate Authority

 

[2] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[3] Words inserted by Section 110(b) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

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