Section 2(55) of CGST Act: Meaning of “GST practitioner”

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

As per Section 2(55) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “goods and services tax practitioner” means any person who has been approved under section 48 to act as such practitioner.

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

Section 2 of CGST Act, 2017: Definitions

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