Section 2(94) of CGST Act 2017 :"Registered Person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number.
Section 2(95) of CGST Act 2017 :"Regulations" means the regulations made by the Board under this Act on the recommendations of the Council.
Section 2(96) of CGST Act 2017 :"Removal" in relation to goods, means-
(a) dispatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient .
Section 2(97) of CGST Act 2017 :"Return" means any return prescribed or otherwise required to be furnished
by or under this Act or the rules made thereunder.
Section 2(95) of CGST Act 2017 :"Regulations" means the regulations made by the Board under this Act on the recommendations of the Council.
Section 2(96) of CGST Act 2017 :"Removal" in relation to goods, means-
(a) dispatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient .
Section 2(97) of CGST Act 2017 :"Return" means any return prescribed or otherwise required to be furnished
by or under this Act or the rules made thereunder.
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