Section 2(3) of CGST Act: Meaning of “Address on Record”

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

As per Section 2(3) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “address on record” means the address of the recipient as available in the records of the supplier.

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