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Clause 2, Goods and Services Tax (Compensation to States) (Invoice Control) Order, 2021 [S30-ZT5]

As at 7 September 2026. In force from 12 February 2021.

In Goods and Services Tax (Compensation to States) (Invoice Control) Order, 2021 [N14-F23]. This text from 12 February 2021. No other text held.

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Cite: Clause 2, Goods and Services Tax (Compensation to States) (Invoice Control) Order, 2021 [S30-ZT5]. Machine: S30-ZT5.

Definitions.—In this Order, unless the context otherwise requires,— (a) "Act" means the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017); (b) "Form GSTR-3B" means the form so numbered in the Schedule; (c) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

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Clause 2, Goods and Services Tax (Compensation to States) (Invoice Control) Order, 2021 [S30-ZT5]