Section 2(15) of CGST Act: Meaning of “Authorised Representative”

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

As per Section 2(15) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “authorised representative” means the representative as referred to in section 116.

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

Section 2 of CGST Act, 2017: Definitions

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