Section 2(25) of CGST Act 2017 :"Commissioner in the Board" means the Commissioner referred to in section 168.
Section 2(26) of CGST Act 2017 :"Common Portal" means the common goods and services tax electronic portal referred to in section 146.
Section 2(27) of CGST Act 2017 :"Common Working Days" in respect of a state or Union territory shall mean such days in succession which are not declared as gazetted holidays by the
Central Government or the concerned State or Union territory Government.
Section 2(28) of CGST Act 2017 :"Company Secretary" means company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980.
Section 2(29) of CGST Act 2017 :"Competent Authority" means such authority as may notified by the Government.
Section 2(26) of CGST Act 2017 :"Common Portal" means the common goods and services tax electronic portal referred to in section 146.
Section 2(27) of CGST Act 2017 :"Common Working Days" in respect of a state or Union territory shall mean such days in succession which are not declared as gazetted holidays by the
Central Government or the concerned State or Union territory Government.
Section 2(28) of CGST Act 2017 :"Company Secretary" means company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980.
Section 2(29) of CGST Act 2017 :"Competent Authority" means such authority as may notified by the Government.
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