Sections 2(91) to 2(100) of the CGST Act, 2017: Definitions

Definitions of various important terms under Sections 2(91) to 2(100) of the CGST Act, 2017, unless the context otherwise requires:

Section 2(91): Meaning of Proper Officer

Proper Officer in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.

Section 2(92): Meaning of Quarter

Quarter shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year.

Section 2(93): Meaning of Recipient of Supply of Goods or Services or both

Recipient of Supply of Goods or Services or both means-

(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;

(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and

(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,

and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied.

Section 2(94): Meaning of Registered Person

Registered Person means a person who is registered under section 25 but does not include a person having a Unique Identity Number.

Section 2(95): Meaning of Regulations

Regulations means the regulations made by the Board under this Act on the recommendations of the Council.

Section 2(96): Meaning of Removal

Removal in relation to goods, means-

(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or

(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient.

Section 2(97): Meaning of Return

Return means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder.

Section 2(98): Meaning of Reverse Charge

Reverse Charge means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act.

Section 2(99): Meaning of Revisional Authority

Revisional Authority means an authority appointed or authorised for revision of decision or orders as referred to in section 108.

Section 2(100): Meaning of Schedule

Schedule means a Schedule appended to this Act.

Amendments History:

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Commentary on Sections 2(91) to 2(100) of CGST Act, 2017

The sections 2(91) to 2(100) of the CGST Act, 2017 define various important terms in the context of the GST in India. Here is a commentary on these definitions:

Section 2(91): Proper Officer

A Proper Officer is the Commissioner or an officer of the central tax who is authorized by the Commissioner to perform specific functions under the Act.

Section 2(92): Quarter

A quarter refers to a period of three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year.

Section 2(93): Recipient of Supply of Goods or Services or both

This section defines the recipient of a supply of goods or services, based on whether a consideration is payable for the supply and includes agents acting on behalf of the recipient.

Section 2(94): Registered Person

A Registered Person is an individual registered under Section 25 of the Act, but does not include someone with a Unique Identity Number.

Section 2(95): Regulations

Regulations are rules made by the Board under the CGST Act based on the recommendations of the Council.

Section 2(96): Removal

Removal, in relation to goods, refers to the dispatch or collection of goods by either the supplier or recipient, or by someone acting on their behalf.

Section 2(97): Return

A return refers to any report or document that must be submitted as required by the Act or rules made under the Act.

Section 2(98): Reverse Charge

Reverse Charge is a provision that makes the recipient of a supply of goods or services liable to pay tax instead of the supplier, under specific subsections of Section 9 of the CGST Act or Section 5 of the Integrated Goods and Services Tax Act.

Section 2(99): Revisional Authority

The Revisional Authority is an authority appointed or authorized to revise decisions or orders as mentioned in Section 108 of the Act.

Section 2(100): Schedule

A Schedule refers to a list or table appended to the CGST Act, which provides additional information or details.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.