Section 2(97) | CGST Act | What is RETURN Under GST? #TaxationGuruji
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 (97) “return” means any return prescribed or otherwise required to be furnished
by or under this Act or the rules made thereunder.
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