INTERPRETATION OF CENTRAL GOODS AND SERVICES TAX (CGST) ACT (PART-10) (Meaning of Important Terms)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 20-6-2017<\/p>\n
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.
\nProper Officer [Section 2(91)]
\n'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.
\nProper 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.
\nQuarter [Section 2(92)]
\n'Quarter' shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a contract of supply of goods and \/ or services, there are two parties, one is known as supplier of goods and \/ or services and other is called recipient of goods and \/ or services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ered for defining removal of goods. First, the goods which require to be moved and the other which are not required to be moved. Thus dispatch of goods for 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" INTERPRETATION OF CENTRAL GOODS AND SERVICES TAX (CGST) ACT (PART-10) (Meaning of Important Terms)By: – Dr. Sanjiv Agarwal Goods and Services Tax – GSTDated:- 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 … Continue reading “INTERPRETATION OF CENTRAL GOODS AND SERVICES TAX (CGST) ACT (PART-10) (Meaning of Important Terms)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3735","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3735"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3735\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nIn 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.
\nIn 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.
\nIn respect of contract of supply of services, where no consideration is payable, recipient would mean the person to whom service has been rendered.
\nRegistered Person [Section 2(94)]
\n'Registered person' means a person<\/p>\n
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\nGoods 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.
\n'Reverse Charge [Section 2(98)]
\n'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.
\nReverse charge means the<\/p>\n
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