Rule 2. Definitions.-

Important Keyword: section 25, Rule 2.

GST Rule 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 a Unique Identity Number;

(f) “reports” means any report specified or otherwise required to be furnished by or under these rules;

(g) “State Accounting Authority” means Accounting Authority of any State as notified by the concerned State Government;

(h) “State Tax Nodal Authority” means the Taxation Authority of any State as notified by the concerned State government(s);

(2) Words and expressions used and not defined in these rules, but defined in the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act,2017 and the Union Territories of Goods and Services Tax Act, 2017 shall have the same meanings as respectively assigned to them in those Acts.

Read More: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Web Stories: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Download Pdf: https://taxinformation.cbic.gov.in/