Section 2(28) of CGST Act: Meaning of “Company Secretary”
As per Section 2(28) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “company secretary” has been defined, as under:
Section 2(28) of CGST Act: Definition of “Company Secretary” (CHAPTER I – PRELIMINARY)
“company secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980.
Section 2(1)(c) of the Company Secretaries Act, 1980
“Company Secretary” means a person who is a member of the Institute.
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.