Section 2(38) of CGST Act: Meaning of “Debit Note”

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

As per Section 2(38) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “debit note” means a document issued by a registered person under sub-section (3) 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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