Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 20-6-2017 – This part of the series contains meanings of certain terms covered in Section 2 of the CGST Act, 2017. These are Proper Officer, Quarter, Recipient, Registered Person, Removal and Reverse Charge. Proper Officer [Section 2(91)] 'Proper officer' in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board. Proper officer means Commissioner or Officer of Central Tax who is assigned such function by Commissioner or Board. The term proper officer could be understood as assessing officer of a taxable person. Quarter [Section 2(92)] 'Quarter' shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year. Quarter means a period of three calendar months. There are jour quarters in a calendar year i.e,
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called recipient of goods and / or services. In the supply contract involving the payment of consideration, the person who is liable for payment of such consideration will be considered recipient. It is important to note that consideration could be paid by recipient or any third person. The determination will not depend on the fact who makes the payment but the person who is liable to make the payment will be considered recipient. In the contract for supply of goods, where no consideration is payable, recipient would mean a person to whom goods have been delivered or possession or use of the goods is given or made available. In respect of contract of supply of services, where no consideration is payable, recipient would mean the person to whom service has been rendered. Registered Person [Section 2(94)] 'Registered person' means a person who is registered under section 25 but does not include a person having a Unique Identity Number. Registered person is a person who is registe
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delivery and collection of goods by recipient has been considered as removal. It is important to note that dispatch of goods not for delivery will not constitute removal. Goods can be dispatched for delivery by the supplier or any other person acting on behalf of supplier. The term Removal has been used for providing law in respect of issuance of tax invoice under section 31, Job work provisions under section 19 and also in transition provisions. 'Reverse Charge [Section 2(98)] 'Reverse charge' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act. Reverse charge means the liability to pay tax on the recipient of goods and / or services in respect of supplier of such goods and/or services. The goods and / or services which are noti
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