Section 2(55) | CGST Act | What is GST PRACTITIONER Under GST? #Taxation...





THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (55) “goods and services tax practitioner” means any person who has been
approved under section 48 to act as such practitioner.

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