Section 2(40) of CGST Act: Meaning of “Designated Authority”

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

As per Section 2(40) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “designated authority” means such authority as may be notified by the Board.

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

Section 2 of CGST Act, 2017: Definitions

Leave a Reply