Section 2(3) of CGST Act: Meaning of “Address on Record”
As per Section 2(3) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “address on record” has been defined, as under:
Section 2(3) of CGST Act: Definition of “Address on Record” (CHAPTER I – PRELIMINARY)
“address on record” means the address of the recipient as available in the records of the supplier.
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.