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<h1>Gujarat GST Act 2017: Key Definitions and Roles in Tax Administration Explained</h1> The Gujarat Goods and Services Tax Act, 2017, provides definitions for various terms related to the implementation and administration of GST within the state. Key definitions include 'actionable claim,' 'address of delivery,' 'adjudicating authority,' 'agent,' 'aggregate turnover,' 'Appellate Authority,' and 'Appellate Tribunal.' The Act also defines terms related to business operations, such as 'business vertical,' 'capital goods,' and 'casual taxable person.' Additionally, it outlines the meanings of 'central tax,' 'composite supply,' 'consideration,' 'continuous supply of goods/services,' and 'input tax credit.' The Act further clarifies the roles of various authorities and entities involved in GST administration, such as 'Commissioner,' 'Board,' and 'Council.'