Rule 23, Central Goods and Services Tax Rules, 2017 [S10-DMY]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 August 2023.
Defined terms in this text (5)
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
rule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
Made under this rule, or naming it (3)
Circular No. 158/14/2021-GST [C10-5E1], 6 September 2021, in force. The text contains "rule 23 of the Central Goods and Services Tax Rules, 2017".
Circular No. 99/18/2019-GST [C10-3DZ], 23 April 2019, in force. The text contains "sub-rule (1) of rule 23 of the Central Goods and Services Tax Rules, 2017".
Notification No. 35/2021-Central Tax [N10-TC4], 24 September 2021, in force. The text contains "rule 23 of the said rules".
Cited by (1)
Rule 21, Central Goods and Services Tax Rules, 2017 [S10-DHM], 19 June 2017, Band A. "rule 23".
Not held (0)
none
Duties published under this rule (0)
none