# The Bihar Goods and Services Tax (Amendment) Act, 2019, Section 20: Amendment in section 106

- Act: The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2019/section/20/

## Text

In section 106 of the principal Act,- (a) for the heading, the following heading shall be substituted, namely :- "Procedure of Authority, Appellate Authority and National Appellate Authority."; (b) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted.

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