Financial and administrative powers of the Appellate Tribunal President are reallocated under the amended GST framework.

Section 114 of the Central Goods and Services Tax Act is substituted to provide that the President of the Appellate Tribunal shall exercise such financial and administrative powers over the Tribunal as may be prescribed. The amendment revises the statutory allocation of internal administrative authority within the Tribunal framework and operates from 01-08-2023 in terms of the notified commencement date.

---

---

---