{"id":6630,"date":"2017-07-29T15:36:49","date_gmt":"2017-07-29T10:06:49","guid":{"rendered":""},"modified":"2017-07-29T15:36:49","modified_gmt":"2017-07-29T10:06:49","slug":"definitions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6630","title":{"rendered":"Definitions"},"content":{"rendered":"<p>Definitions<br \/>Rule 2<br \/>GST<br \/>Goods and services Tax Settlement of funds Rules, 2017.<br \/>Goods and services Tax Settlement of funds Rules, 2017.<br \/>2. Definitions.- (1) (a) &#8220;Authorities&#8221; 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;<br \/>\n(b) &#8220;Board&#8221; means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963;<br \/>\n(c) &#8220;Government&#8221; means the Central Government;<br \/>\n(d) &#8220;input tax credit&#8221; means the credit of input tax;<br \/>\n(e) &#8220;registered person&#8221; 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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=30719\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DefinitionsRule 2GSTGoods and services Tax Settlement of funds Rules, 2017.Goods and services Tax Settlement of funds Rules, 2017.2. Definitions.- (1) (a) &#8220;Authorities&#8221; 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) &#8220;Board&#8221; means the Central Board of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6630\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Definitions&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6630","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6630","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=6630"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6630\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}