Amendment status not verified — confirm the current text below against the official source.
In section 104 ofthe principal Act, in sub-section (1),— . (a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority”shall beinserted; and (b)after the words and figures “ofsection 101”,the words, figures and * 43 of 1961 43 of 1961 section 105. Amendmentof section 106, - section 171. -8- letter “or undersection 101C of the Central Goods and Services Tax ‘Act, 2017” shall be inserted.”