Amendment of section 104.
108. In section 104 of the Central Goods and Services Tax Act, in sub-section (1),––
(a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;
(b) after the words and figures “of section 101”, the words, figures and letter “or under section 101C” shall be inserted.
Get Tax Updates Via Whatsapp
