Tax Creators

Section 2(43) of CGST Act 2017 :"Electronic Cash Ledger" means the electronic cash ledger referred to in subsection (1) of section 49.

Section 2(44) of CGST Act 2017 :"Electronic Commerce" means the supply of goods or services or both,
including digital products over digital or electronic network.

Section 2(45) of CGST Act 2017 :"Electronic Commerce Operator" means any person who owns, operates or
manages digital or electronic facility or platform for electronic commerce.

Section 2(46) of CGST Act 2017 :"Electronic Credit Ledger" the electronic credit ledger referred to in sub-section (2) of section 49.