Section 114 of GST Act: Financial and administrative powers of President

Amended and updated notes on section 114 of CGST Act, 2017. Discussion on provisions and rules related to financial and administrative powers of President.

Amended and updated notes on section 114 of CGST Act, 2017. Detail discussion on provisions and rules related to financial and administrative powers of President.

Chapter XVIII (Sections 107121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 114 of CGST 2017 provides for financial and administrative powers of President.

Recently, we have discussed in detail section 113 (Orders of Appellate Tribunal) of CGST Act 2017. Today, we learn the provisions of section 114 of Central GST Act 2017.

Section 114 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 114 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVIII
Chapter NameAppeals and Revision
Section No.114
Section NameFinancial and administrative powers of President
Updated 2024 EditionGST Law Book PDF

Section 114 of Central GST – Financial and administrative powers of President1

Section 114 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

The President shall exercise such financial and administrative powers over the National Bench and Regional Benches of the Appellate Tribunal as may be prescribed: Provided that the President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the National Bench and Regional Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President.

  1. Section 114 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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