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Section 106 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
106. 3[Procedure of Authority, Appellate Authority and National Appellate Authority].-
The Authority or the Appellate Authority 4[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
3. Subs. by s. 110, ibid., for "Procedure of Authority and Appellate Authority" (w.e.f. 1-1-2020).
4. Ins. by s. 110, ibid. (w.e.f. 1-1-2020).
Related Sections
- Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- Section 85: Liability in case of transfer of business
- Section 75: General provisions relating to determination of tax
- Section 80: Payment of tax and other amount in instalments
- Section 99: Appellate Authority for Advance Ruling
Related Acts
* Only for reference.