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<h1>Section 106 of CGST Act 2017 Empowers Authorities to Regulate Procedures; Amended by Finance Act 2019 for Greater Autonomy</h1> Section 106 of the Central Goods and Services Tax Act, 2017, empowers the Authority, the Appellate Authority, and the National Appellate Authority to regulate their own procedures, subject to the provisions of the relevant chapter. This section was amended by the Finance (No. 2) Act, 2019, to include the National Appellate Authority alongside the existing entities, thereby expanding the scope of procedural autonomy within the framework of advance ruling under GST.