Definitions of various important terms under Sections 2(91) to 2(100) of the CGST Act, 2017, as notified/ amended by Govt. of India/ CBIC upto 30 Sept. 2020, unless the context otherwise requires, are as under:
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 the Board.
Section 2(92) > 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) > 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.
Section 2(94) > 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) > regulations means the regulations made by the Board under this Act on the recommendations of the Council.
Section 2(96) > removal in relation to goods, means-
(a) despatch 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) > return means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder.
Section 2(98) > reverse charge means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act.
Section 2(99) > Revisional Authority means an authority appointed or authorised for revision of decision or orders as referred to in section 108.
Section 2(100) > Schedule means a Schedule appended to this Act.
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 2 of the CGST Act 2017, vide Notification 1/2017 Central Tax.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.
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