Central · Act 12 of 2017

Section 114 — Financial and administrative powers of President.

The Central Goods and Services Tax Act, 2017

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1[114. Financial and administrative powers of President.--- The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]

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1. Subs. by Act 8 of 2023, s. 151, for section 114 (w.e.f. 1-8-2023).

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Next · Section 115Interest on refund of amount paid for admission of appeal. →All sections / सभी धाराएँThe Central Goods and Services Tax Act, 2017 →
More sections of this actSection 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Officers under this Act.Section 4 · Appointment of officers.Section 5 · Powers of officers.Section 6 · Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.Section 7 · Scope of supply.Section 8 · Tax liability on composite and mixed supplies.
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India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.

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