Section 2(94) of CGST Act: Meaning of “Registered Person”

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

As per Section 2(94) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number.

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

Section 2 of CGST Act, 2017: Definitions

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