GST-Goods and Service Tax – Page 255 – TaxDose.com

(43) “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1) of section 49;

(43) “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1) of section 49; Electronic cash ledger means a cash ledger maintained in electronic form by each […]

(44) “electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network;

(44) “electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network; Physical stores/ outlets that supply goods or services or both […]

“electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;

(45) “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; It includes every person who, directly or indirectly, owns, operates […]

document

Document : “document” includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000; An electronic […]

Drawback

“drawback” in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or […]

deemed exports

deemed exports : “deemed exports” means such supplies of goods as may be notified under section 147; Deemed exports are those supplies of goods that are notified as ‘deemed exports’ […]

designated authority

designated authority : “designated authority” means such authority as may be notified by the Board; Currently, the term does not find a reference in the Act and will be notified […]

credit note

credit note : (37) “credit note” means a document issued by a registered person under sub-section (1) of section 34; A credit note can be issued by a supplier only […]

debit note

(38) “debit note” means a document issued by a registered person under sub-section (3) of section 34; A debit note should be issued by a supplier in the following […]

cost accountant

cost accountant : (35) “cost accountant” means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959; (36) […]