Section 2(37) of CGST Act: Meaning of “Credit Note”

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

As per Section 2(37) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “credit note” means a document issued by a registered person under sub-section (1) of section 34.

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

Section 2 of CGST Act, 2017: Definitions

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