Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 106, verbatim (show)
* Section 106. 1[Procedure of Authority and Appellate Authority ] - The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
1. Substituted by s.110 of the Finance (No. 2) Act, 2019 (23 of 2019) for "Procedure of Authority and Appellate Authority." This amendment shall be effective from a date to be notified.
2. Inserted by s.110 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope, the body acting and the unnotified insertion the section as a whole
Questions to answer on the file3 questions
The power to regulate its own procedure the words "have power to regulate its own procedure"
Questions to answer on the file4 questions
Subject to the provisions of this Chapter the words "subject to the provisions of this Chapter"
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | substituted the heading of the section for "Procedure of Authority and Appellate Authority." | section 110 of the Finance (No. 2) Act, 2019 (23 of 2019)[2] | "a date to be notified" — not notified; not in force |
| 2 | inserted "or the National Appellate Authority" in the body of the section | section 110 of the Finance (No. 2) Act, 2019 (23 of 2019)[2] | "a date to be notified" — not notified; not in force |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 95 | this provision defined by Section 95 clause (e) | 95(e) "'Authority' means the Authority for Advance Ruling referred to in section 96" |
| Section 95 | this provision defined by Section 95 clause (b) | 95(b) "'Appellate Authority' means the Appellate Authority for Advance Ruling referred to in section 99" |
| Section 98 | Section 98 exception in this provision | 98(2) "after hearing the applicant or his authorised representative and the concerned officer"; a step this Chapter lays down is not left to the body |
| Section 105 | this provision same as Section 105 | 105(1) "The Authority or the Appellate Authority" — the same two bodies, and the same pair of unnotified insertions |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 106 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- The section gives the body power to regulate "its own procedure" and nowhere says what procedure is. It does not say whether a step that affects what an applicant may place before the body, or when, is procedure the body may settle for itself, or a matter the Chapter and the Act govern.
See also
- Section 98 of the CGST Act, 2017: procedure on receipt of application
- Section 105 of the CGST Act, 2017: powers of Authority, Appellate Authority and National Appellate Authority
References
- Central Board of Indirect Taxes and Customs. "Section 106. Procedure of Authority, Appellate Authority and National Appellate Authority". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnotes 1 and 2.
External links
- CGST Act, 2017, Section 106 on the CBIC tax information portal