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Repository/GST Acts/Section 114
Section 114

Section 114

GST Acts
Date Issued
31 July 2023
State
India
Source
CGST Act 2017
Views
10

Summary

This document is Section 114, titled “Financial and administrative powers of President,” and it states that the President shall exercise financial and administrative powers over the Appellate Tribunal as may be prescribed. It also notes that the provision was enforced with effect from 1st July, 2017 and later substituted with effect from 1st August, 2023 by Notification No. 28/2023-CT dated 31st July, 2023.

Tags

CGST Act 2017Section 114Statutory Provision
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