Section 2(117) of CGST Act: Meaning of “Valid Return”

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

As per Section 2(117) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “valid return” means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full.

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

Section 2 of CGST Act, 2017: Definitions

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