What does Section 105 of the Central Goods and Services Tax Act, 2017 deal with?

Section 105 deals with the powers of the Authority and the Appellate Authority under Chapter XVII on Advance Ruling.

What powers do the Authority and Appellate Authority have under Section 105?

They have the powers of a civil court under the Code of Civil Procedure, 1908 for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books of account and other records.

From when is Section 105 of the CGST Act, 2017 enforced?

Section 105 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 658(E) dated 28.06.2017.

Under which law do the Authority and Appellate Authority derive civil court powers in Section 105?

They derive civil court powers under the Code of Civil Procedure, 1908.

Section 105 of CGST Act, 2017 – Powers of Authority and Appellate Authority

The Central Goods and Services Tax Act, 2017

Chapter-XVII Advance Ruling

Section 105: Powers of Authority and Appellate Authority.

105. (1) The Authority or the 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;

have all the powers of a civil court under the Code of Civil Procedure, 1908.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

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