Section 2(97) of CGST Act: Meaning of “Return”

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

As per Section 2(97) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder.

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

Section 2 of CGST Act, 2017: Definitions

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