Amendment to Section 104 of the Central Goods and Services Tax Act
The amendment to Section 104 of the Central Goods and Services Tax Act introduces two key changes. Firstly, it adds the term "National Appellate Authority" alongside the existing "Authority or the Appellate Authority." This means that decisions or actions involving the National Appellate Authority are now included within the scope of this section. Secondly, it incorporates a reference to "section 101C" in addition to the existing "section 101." This implies that the provisions or implications of section 101C are now also relevant under this section, ensuring that any related procedures or regulations are accounted for. These amendments expand the framework of Section 104 to cover more authorities and sections, potentially broadening its applicability and ensuring comprehensive governance under the GST Act.
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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.
