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of <h1>Section 104 of Central GST Act Amended to Include National Appellate Authority in Appeals Process Update</h1> Section 104 of the Central Goods and Services Tax Act is amended to include the term 'National Appellate Authority' following the mention of 'Authority or the Appellate Authority' in subsection (1). Additionally, the amendment introduces the inclusion of 'or under section 101C' after the existing reference to 'section 101.' This modification is part of the Finance (No. 2) Act, 2019, which updates the statutory framework governing the appeals process within the Central Goods and Services Tax legislation.
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