According to Section 106 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.