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          Document definition under GST covers written, printed and electronic records, including manuals and reference guides. The Document definition for GST purposes covers any written or printed record and any electronic record as defined in the Information Technology Act, thereby embracing manuals, ready reckoners, reference guides and similar materials within the term's scope for GST administration.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Document definition under GST covers written, printed and electronic records, including manuals and reference guides.

                                The Document definition for GST purposes covers any written or printed record and any electronic record as defined in the Information Technology Act, thereby embracing manuals, ready reckoners, reference guides and similar materials within the term's scope for GST administration.


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