Registered Person means under GST Act
"Registered Person" means a person who is registered under section 25 but does not include a person having a Unique...
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Recipient of supply of goods or services or both, means under GST Act
Recipient of supply of goods or services or both, means— (a) where a consideration is payable for the supply of...
Proper officer means under GST Act
"Proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of...
Principal Supply means under GST Act
"Principal Supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to...
Principal place of business means under GST Act
"Principal place of business" means the place of business specified as the principal place of business in the certificate of...
Principal means under GST Act
"Principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or...
Place of business means under GST Act
"Place of business" includes– (a) a place from where the business is ordinarily carried on, and includes a warehouse, a...
Person means under GST Act
"Person" includes— (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability...
Outward supply means under GST Act
"Outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer,...
Output tax means under GST Act
"Output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods...