https://www.taxtmi.com/article/detailed?id=7469 Definitions under Section 2 treat proper officer as the Commissioner or delegated central tax officer; recipient as the person liable to pay consideration or, if no consideration, the person to whom goods are delivered or services rendered (including agents); registered person as one registered under section 25 excluding holders of a Unique Identity Number; removal as dispatch for delivery or collection by recipient; and reverse charge as taxation liability shifted to the recipient for notified supplies, with registration required and threshold relief unavailable. en-us Tue, 20 Jun 2017 08:25:34 +0530 Tue, 20 Jun 2017 08:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7469 Definitions under Section 2 treat proper officer as the Commissioner or delegated central tax officer; recipient as the person liable to pay consideration or, if no consideration, the person to whom goods are delivered or services rendered (including agents); registered person as one registered under section 25 excluding holders of a Unique Identity Number; removal as dispatch for delivery or collection by recipient; and reverse charge as taxation liability shifted to the recipient for notified supplies, with registration required and threshold relief unavailable. Articles Goods and Services Tax - GST Tue, 20 Jun 2017 08:25:34 +0530 https://www.taxtmi.com/article/detailed?id=7469