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    <description>Definitions in the Goods and Services Tax Settlement of Funds Rules, 2017 specify institutional parties and key terms: &#039;Authorities&#039; (including the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs, and State Accounting Authorities); &#039;Board&#039; as the Central Board of Excise and Customs; &#039;Government&#039; as the Central Government; define input tax credit; define registered person as registered under the Central GST Act but excluding holders of a Unique Identity Number; &#039;reports&#039; and State authorities; and defer undefined terms to the GST Acts.</description>
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