Tag Archives: Section 105 CGST Billl 2017

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 »