Section 106 of CGST Act

Procedure of Authority and Appellate Authority

Procedure of Authority, Appellate Authority and   National Appellate Authority

[Substituted by the Finance (No. 2) Act, 2019, w.e.f. a date yet to be notified].

[Enforced w.e.f. 1-7-2017].

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

[Words “or the National Appellate Authority” inserted by the Finance (No. 2) Act, 2019, w.e.f. a date yet to be notified].