Section 2(91) to 2(100) of the CGST Act, 2017: Definitions

Definitions of various important terms under Section 2(91) to Section 2(100) of the Central Goods and Services Tax (CGST) Act, 2017, as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018, unless the context otherwise requires, are as under:

Definitions under Section 2(91) to 2(100) of the CGST Act, 2017
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.

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Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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