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”:

Section 114: Financial and Administrative Powers of President (CHAPTER XVIII: APPEALS AND REVISION) [*1&2]

The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.

Notes (History of Amendments in Bare Text):

1. CGST Section 114 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Section 114 substituted vide section 151 of the Finance Act, 2023, followed with Notification 28/2023 on commencement date of 01/08/2023. Please refer GOI Notification dated 12/04/2017, for text thereof before substitution.