Important Definitions of CGST Act

CA Rashmi Gandhi , Last updated: 26 March 2018  
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Important Definitions as per CGST SGST Act, 2017 1. 'Address of Delivery' means the address of the recipient of goods or services or both mentioned on the tax invoice issued by a registered person for delivery of such goods or services or both. [Sec 2(2)] 2. 'Address on Record' means the ad

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CA Rashmi Gandhi
(Chartered Accountant)
Category GST   Report

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