Section 2(66) of CGST Act: Meaning of “Invoice” or “Tax Invoice”

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

As per Section 2(66) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “invoice” or “tax invoice” means the tax invoice referred to in section 31.

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

Section 2 of CGST Act, 2017: Definitions

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