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Statutory Provisions
Home Acts & Rules Bill Bills FINANCE BILL, 2021 Chapters List Central Goods and Service Tax This
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Clause 107 - Amendment of section 107. - FINANCE BILL, 2021

FINANCE BILL, 2021
Central Goods and Service Tax
  • Contents

Amendment of section 107.

107. In section 107 of the Central Goods and Services Tax Act, in sub-section (6), the following proviso shall be inserted, namely:––

“Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.”.

 



 

Notes on Clauses:

Clause 107 of the Bill seeks to insert a new proviso in sub-section (6) of section 107 of the Central Goods and Services Tax Act so as to provide that no appeal shall be filed against an order made under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.

 
 
 
 
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