105. Appearance by authorised representative (1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the […]
Furnishing details of inward supplies – Returns (1) Every registered taxable person, other than an input service distributor or a nonresident taxable person or a person paying tax under section […]
104. Interest on refund of pre-deposit Where an amount deposited by the appellant under sub-section (6) of section 98 or under sub-section (9) of section 101 is required to be […]
Furnishing details of outward supplies – Returns (1) Every registered taxable person, other than an input service distributor, a nonresident taxable person and a person paying tax under the provisions […]
103. Procedure of Appellate Tribunal (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National President or the State Presidents […]
102. Orders of Appellate Tribunal (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, […]
101. Appeals to the Appellate Tribunal (1) Any person aggrieved by an order passed against him under section 98 or section 99 of this Act or of the [SGST/CGST] Act […]
100. Constitution of the Appellate Tribunal The Appellate Tribunal constituted under section 100 of the CGST Act, 2016 shall be the Appellate Tribunal for the purposes of this Act. (SGST […]
100. Constitution of the National Appellate Tribunal (1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred […]