Section 2(41) of CGST Act: Meaning of “Document”

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

As per Section 2(41) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “document” includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000.

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

Section 2 of CGST Act, 2017: Definitions

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