Section 105 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Powers of Authority and Appellate Authority. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =