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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XVII  -  ADVANCE RULING

TaxGPT

Summarize Section 105 by TaxGPT in
  AA   |   Print

Section 105 - Powers of Authority, Appellate Authority and National Appellate Authority.

105. (1) The Authority or the Appellate Authority 1[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civi


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