Definitions
Rule 2
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
2. Definitions.- (1) (a) “Authorities” means the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs and State Accounting Authorities of the respective States;
(b) “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963;
(c) “Government” means the Central Government;
(d) “input tax credit” means the credit of input tax;
(e) “registered person” means a person who is registered under section 25 of the Central Goods and Services Tax Act, 2017, but does not include a person having
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =