Section 2(23) of CGST Act: Meaning of “Chartered Accountant”

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

As per Section 2(23) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949.

Section 2(1)(b) of the Chartered Accountants Act, 1949

“Chartered Accountant” means a person who is a member of the Institute.

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

Section 2 of CGST Act, 2017: Definitions

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