Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 1 02, in the opening portion, : - (1) in the first line and fourth line, after the words "Appellate Authority", at both the places where they occur, the words "or the National Appellate Authority" shall be inserted; (2) in the second line, after the words and figures "or section 101 ", the words, figures and letter 4'or section 1 0 1 C of the Central Goods and Services Tax Act, respectively," shall be inserted; (3) in the fifth line, for the words "or the appellant'', the words, "appellant, the Authority or the Appellate Authority" shall be substituted. In the principal Act, in section 103, -- ( 1) after sub-section ( 1 ), the following new sub-section shall be inserted, namely:- "( I A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- ( a) the applicants, being distinct persons, who had sought the ruling under sub·section ( 1) of section 101 B of the Central goods and Services Tax Act and all registered persons having the same Permanent Account Number issued under the Income· tax Act, 1961; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961."; (2) in sub-section (2), after the words, brackl.!ts and figure "in sub- section (1)", the words, brackets, figure and letter "and sub- section (lA)" shall be inserted. In the principal Act, in section 104, in sub-section ( 1 ),- (1) in the first line, after the words "Authority or the Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (2) in the third line, after the words and figures "of section 101", the words, figures and letter "or under section 101 C of the Central Goods and Services Tax Act" shall be inserted. In the pnncipal Act, in section 105,- (1) for the marginal heading, the following marginal heading shall be substituted, namely:- "Powers of Authority, Appellate Authority and National Appellate Authority."; . Central Act 43 of 1961 Central Act 43 of1961 = Amendment of section 106 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 2401