Section 2(23) of CGST Act: Meaning of “Chartered Accountant”
As per Section 2(23) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “chartered accountant” has been defined, as under:
Section 2(23) of CGST Act: Definition of “Chartered Accountant” (CHAPTER I – PRELIMINARY)
“chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949.
Section 2(1)(b) of the Chartered Accountants Act, 1949
“Chartered Accountant” 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.