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INTERPRETATION OF CENTRAL GOODS AND SERVICES TAX (CGST) ACT (PART-10) (Meaning of Important Terms)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 20-6-2017 - This part of the series contains meanings of certain terms covered in Section 2 of the CGST Act, 2017. These are Proper Officer, Quarter, Recipient, Registered Person, Removal and Reverse Charge. Proper Officer [Section 2(91)] '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 .....

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three months ending on last day of March, June, September and December of a calendar year. Recipient [Section 2(93)] 'Recipient' of supply of goods and/or services means- where a consideration is payable for the supply of goods and/or services, the person who is liable to pay that consideration, 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 .....

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alled recipient of goods and / or services. In the supply contract involving the payment of consideration, the person who is liable for payment of such consideration will be considered recipient. It is important to note that consideration could be paid by recipient or any third person. The determination will not depend on the fact who makes the payment but the person who is liable to make the payment will be considered recipient. In the contract for supply of goods, where no consideration is pay .....

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ed under section 25 of the Act. The term registered person does not include a person having a Unique Identity Number (UIN). Any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries and any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number for the purpose of G .....

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elivery and collection of goods by recipient has been considered as removal. It is important to note that dispatch of goods not for delivery will not constitute removal. Goods can be dispatched for delivery by the supplier or any other person acting on behalf of supplier. The term Removal has been used for providing law in respect of issuance of tax invoice under section 31, Job work provisions under section 19 and also in transition provisions. 'Reverse Charge [Section 2(98)] 'Reverse c .....

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