Chapter XVII CGST Advance Ruling (Section 95 to 106)

Chapter XVIII CGST Appeals And Revision (Section 107 to 121) →
GST Acts and Rules
CGST Act - Central Goods and Services Tax Act

Section 106 GST - Procedure of Authority and Appellate Authority

Last updated at April 16, 2024 by

According to Section 106 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.