Appellate forum reference updated in the CGST Act by substituting Principal Bench for National or Regional Bench. Section 118 of the Central Goods and Services Tax Act was amended in clause (a) of sub-section (1) by substituting "Principal Bench" for "National Bench ... Summary
Appellate forum reference updated in the CGST Act by substituting Principal Bench for National or Regional Bench.
Section 118 of the Central Goods and Services Tax Act was amended in clause (a) of sub-section (1) by substituting "Principal Bench" for "National Bench or Regional Bench". The amendment changes the reference to the appellate forum in the specified provision and was brought into force with effect from 01-08-2023 by notification.
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