Section 2(2) of CGST Act: Meaning of “Address of Delivery”

Section 2(2) of CGST Act: Meaning of “Address of Delivery”

As per Section 2(2) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “address of delivery” has been defined, as under:

Section 2(2) of CGST Act: Definition of “Address of Delivery” (CHAPTER I – PRELIMINARY)

“address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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