Section 2(117) of Rajasthan GST Act 2017: Meaning of “valid return”

Definition of the term “valid return” under Section 2(117) of the Rajasthan GST Act, 2017

As per Section 2(117) of the Rajasthan GST Act, unless the context requires otherwise, 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.

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