Daily Archives: April 8, 2017

109 Constitution of Appellate Tribunal and Benches thereof- CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Constitution of Appellate Tribunal and Benches thereof.   (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known… Read More »

105 Powers of Authority and Appellate Authority – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Powers of Authority and Appellate Authority.   (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the attendance of any person and… Read More »

104 Advance ruling to be void in certain circumstances – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Advance ruling to be void in certain circumstances.   (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of… Read More »

100 Appeal to Appellate Authority – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Appeal to Appellate Authority.   (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling  ronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every… Read More »