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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Goods and Services Tax Settlement Rules, 2017: Key Definitions and Authorities Explained, Including Input Tax Credit and Registered Person.</h1> The Goods and Services Tax Settlement of Funds Rules, 2017, defines key terms used within the regulation. 'Authorities' include various tax and accounting bodies such as the Board, State Tax Nodal Authority, and others. The 'Board' refers to the Central Board of Excise and Customs. 'Government' is the Central Government. 'Input tax credit' is the credit of input tax, while a 'registered person' is one registered under the Central Goods and Services Tax Act, excluding those with a Unique Identity Number. 'Reports' are those required by the rules. Definitions from related GST Acts apply where not specified.
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