Amended and updated notes on section 114 of CGST Act, 2017. Detail discussion on provisions and rules related to financial and administrative powers of President.
Chapter XVIII (Sections 107–121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 114 of CGST 2017 provides for financial and administrative powers of President.
Recently, we have discussed in detail section 113 (Orders of Appellate Tribunal) of CGST Act 2017. Today, we learn the provisions of section 114 of Central GST Act 2017.
Section 114 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 114 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVIII |
| Chapter Name | Appeals and Revision |
| Section No. | 114 |
| Section Name | Financial and administrative powers of President |
| Updated 2024 Edition | GST Law Book PDF |
Section 114 of Central GST – Financial and administrative powers of President1
Section 114 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
The President shall exercise such financial and administrative powers over the National Bench and Regional Benches of the Appellate Tribunal as may be prescribed: Provided that the President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the National Bench and Regional Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President.
- Section 114 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎