Section 2(46) of CGST Act: Meaning of “Electronic Credit Ledger”

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

As per Section 2(46) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49.

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

Section 2 of CGST Act, 2017: Definitions

Leave a Reply