Section 2(43) of CGST Act: Meaning of “Electronic Cash Ledger”

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

As per Section 2(43) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1) of section 49.

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

Section 2 of CGST Act, 2017: Definitions

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