Section 2(106) of CGST Act: Meaning of “Tax Period”

Definition of the term “Tax Period” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(106) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “tax period” means the period for which the return is required to be furnished.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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