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The Chhattisgarh Goods and Services Tax Act, 2017 Section 18

Title: In the Principal Act, in Section 105,- Amendment of Section (a) for the marginal heading, the 105. following shall be substituted, namely:- "Powers of Authority, Appellate Authority and National Appellate Authority." los (42) sfr€rk,{E[rd,ftqis zr srfu zozo (b) in sub-section (1), after the words "APPellate oor Authorit5/, the words the National ApPellate Authorit5/ shall be inserted; and (c) in sub-section (21, after the words "APPellate Authorit5/, wherever theY occur, the words *or the National APPellate Authorit5/ shall be inserted. Amendment 19. In tJ,e Principal Act, in Section 106,- of Section (a) for the marginal heading, the 106. following shall be substituted, namely:- "Procedure of Authorit5r, APPellate AuthoritY and National APPellate AuthoritY." (b) after the words "APPellate Authorit5/, the words 'or the National APPellate Authorit5/ shall be inserted. Amendment 24. In the PrinciPal Act, in Section LT L, of Section after sub-section (3), the following L7L. shall be added, namely:- '(3A) Where the Authority referred to in sub-section (2l., after holding examination as required under the said sub- section comes to tl'e ' conclusion that any registered Person has Profiteered under sub-section (1), such Person shall be liable to PaY PenaltY equivalent to ten Percent of the amount so Profiteered: E*trlr6{inlrl,frqia 2I ertd zozo 408 (43) Provided that no Penalty shatl be leviable if the profiteered amount is deposited within thirty daYs of the date of passing of the order by the AuthoritY. Enplanation

State: Chattisgarh

Year: 2017

For the purposes of this section, tJre expression "profiteered" shall the amount determined on account of not passing tl:e benefit...

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