Section 106 of GST – Procedure of Authority and Appellate Authority

Section 106 of GST – Procedure of Authority and Appellate Authority. In this GST Section you may find Complete details for Procedure of Authority and Appellate Authority as per GST Act 2017Detailed Analysis of GST Section 106 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 106.Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 106 of GST Act 2017 – Procedure of Authority and Appellate Authority, gst all sections and definitionsNow Check more details from below…..

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Section 106 of GST – Procedure of Authority and Appellate Authority

Statutory Provision

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

Analysis and Updates

Introduction

It states the procedure to be followed by the AAR and the appellate authority in discharging its functions.

Analysis

The Authorities shall have the power to regulate their own procedure.

Comparative review

The powers remain exactly the same as are contained in section 23H of Central Excise Act, section 28L of Customs Act and section 96H of the Finance Act.

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