Section 2(91) of CGST Act 2017 :"Proper Officer" in relation to any function to be performed under this Act,
means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.
Section 2(92) of CGST Act 2017 :"Quarter" shall mean a period comprising three consecutive calendar months,
ending on the last day of March, June, September and December of a calendar year.
Section 2(93) of CGST Act 2017 :"Recipient of supply of goods or services or both, means-"
(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied
means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.
Section 2(92) of CGST Act 2017 :"Quarter" shall mean a period comprising three consecutive calendar months,
ending on the last day of March, June, September and December of a calendar year.
Section 2(93) of CGST Act 2017 :"Recipient of supply of goods or services or both, means-"
(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied
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