Clause 109 - Amendment of section 106. - FINANCE (No. 2) BILL, 2019

Amendment of section 106.

109. In section 106 of the Central Goods and Services Tax Act,––

(a) for the marginal heading, the following marginal heading shall be substituted, namely:––

“Procedure of Authority, Appellate Authority and National Appellate Authority”;

(b) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.

 

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Notes on Clauses:

Clause 109 of the Bill seeks to amend section 106 of the Central Goods and Services Tax Act to provide that the National Appellate Authority shall have power to regulate its own procedure.