Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 106(3)] [Section 106] [Entire Act] Union of India - Subsection Section 106(3)(a) in The Central Goods and Services Tax Rules, 2017 (a)in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and