Powers of Authority, Appellate Authority and National Appellate Authority

In force Act 12 of 2017 As on 18 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 1 provision

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 105 of the Central Goods and Services Tax Act, 2017 deals with powers of Authority, Appellate Authority and National Appellate Authority. [Powers of Authority, Appellate Authority and National Appellate Authority.]--- (1) The Authority or the Appellate Authority [or the National Appellate Authority] shall, for the purpose of exercising its powers regarding--- (a) discovery and inspection; The Act was enacted on 12 Apr 2017.

¹[Powers of Authority, Appellate Authority and National Appellate Authority.]--- (1) The Authority or the Appellate Authority ²[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding---
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other records,
have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) The Authority or the Appellate Authority ²[or the National Appellate Authority] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974), and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code (45 of 1860).
Section 105, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Indian Penal Code s. 196 Using evidence known to be false

Referred to by 1

Finance Act, 2019 (No. 2) s. 109 Amendment of section 105

Questions about Section 105

What does Section 105 of the Central Goods and Services Tax Act deal with?

Section 105 of the Central Goods and Services Tax Act is headed "Powers of Authority, Appellate Authority and National Appellate Authority". [Powers of Authority, Appellate Authority and National Appellate Authority.]--- (1) The Authority or the Appellate Authority [or the National Appellate Authority] shall, for the purpose of exercising its powers regarding--- (a) discovery and inspection;

How do I find court cases under Section 105 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 105, section 105 CGST Act, section 105 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 105 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on Indian Penal Code 196 (Using evidence known to be false), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 105 of the Central Goods and Services Tax Act enacted?

Section 105 of the Central Goods and Services Tax Act, cited as CGST Act 105, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.