CGST Section 114: Financial and Administrative Powers of President
Provisions under Section 114 of the CGST Act 2017 relating to "Financial and Administrative Powers of President".
Category: CGST Act, 2017
CGST Section 113: Orders of Appellate Tribunal
Provisions under Section 113 of the CGST Act 2017 relating to "Orders of Appellate Tribunal".
CGST Section 112: Appeals to Appellate Tribunal
Section 112 CGST: Appeal to Appellate Tribunal within 3 months; tribunal can refuse appeals under ₹50,000; pay admitted amount plus 10% max ₹20cr to stay recovery.
CGST Section 111: Procedure before Appellate Tribunal
Provisions under Section 111 of the CGST Act 2017 relating to "Procedure before Appellate Tribunal".
CGST Section 110: President and Members of Appellate Tribunal
Provisions under Section 110 of the CGST Act 2017 relating to "President and Members of Appellate Tribunal, their Qualification, Appointment, Conditions of Service, etc.".
CGST Section 109: Constitution of Appellate Tribunal and Benches thereof
Provisions under Section 109 of the CGST Act 2017 relating to "Constitution of Appellate Tribunal and Benches thereof".
CGST Section 108: Powers of Revisional/ Appellate Authority
Provisions under Section 108 of the CGST Act 2017 relating to "Powers of Revisional/ Appellate Authority".
CGST Section 107: Appeals to Appellate Authority
Section 107 CGST: Appeal to Appellate Authority within 3 months; Commissioner may refer records; payment (admitted +10% up to ₹20 crore) required; recovery stays.
CGST Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority
Provisions under Section 106 of the CGST Act 2017 relating to "Procedure of Authority, Appellate Authority and National Appellate Authority for Advance Ruling".
CGST Section 105: Powers of Authority, Appellate Authority and National Appellate Authority
Provisions under Section 105 of the CGST Act 2017 relating to "Powers of Authority, Appellate Authority and National Appellate Authority for Advance Ruling".