INDIA CODE
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person

Defined in 2 provisions, side by side
The words as enacted

"person" includes- (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or a body of individuals, whether incorporated or not, (vi) a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses. Explanation.-For the purposes of this clause, an association of persons or a body of individuals or a local authority or an artificial juridical person shall be deemed to be a person, whether or not such person or body or authority or juridical person was formed or established or incorporated with the object of deriving income, profits or gains;

No scope words printed.

The words as enacted

"person" shall include any company or association or body of individuals, whether incorporated or not

Scope words as printed: “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”. This text from 11 March 1897.

Used in the definitions of 875 other terms; the first 80 shown
unlawful assemblySection 189(1), BNSminorSection 2, PCMAS104V1food business operatorSection 3(1)(o), FSS ActData ProcessorSection 2(k), DPDP Actunfair trade practiceSection 2(47), CPA 2019affidavitSection 3, General Clauses Act, 1897S100SNemployeeSection 2(e), Gratuity ActswearSection 3, General Clauses Act, 1897S100SNchildSection 2, BNSS10NMHbusinessSection 2(17), Central Goods and Services Tax Act, 2017supplySection 7(1), Central Goods and Services Tax Act, 2017allotteeSection 2(d), RERAMagistrateSection 3, General Clauses Act, 1897S100SNcontractorSection 2(f), Wages CodeoccupierSection 2(m), Air (Prevention and Control of Pollution) Act, 1981occupierSection 2(n), Factories Actindustrial disputeSection 2(k), Industrial Disputes Act, 1947employeeSection 2(f), EPF ActemployerSection 2(l), Wages CodeassesseeSection 2(7), IT Act 1961beneficiarySection 2, Societies Registration Act, 1860S121HHadolescentSection 2, Child Labour ActS102XNConsent ManagerSection 2(g), DPDP Actpromissory noteSection 4, NI ActrecipientSection 2(93), Central Goods and Services Tax Act, 2017beneficiarySection 2, Religious Endowments Act, 1863S126DGconsumerSection 2(7), CPA 2019beneficiarySection 2, Religious Societies Act, 1880S13PFPpublic servantSection 2, PC ActS102ZHConsular officerSection 3, General Clauses Act, 1897S100SNauthorSection 2(d), Copyright Act, 1957partnershipSection 4, Partnership ActS1015CoathSection 3, General Clauses Act, 1897S100SNfinancial statementSection 2(40), Companies Actaggregate turnoverSection 2(6), Central Goods and Services Tax Act, 2017consumerSection 2(7), CPA 2019S10MKVaddresseeSection 2(1)(b), IT Act 2000Data PrincipalSection 2, DPDP ActS10MZ3workerSection 2(l), Factories ActProvincial GovernmentSection 3, General Clauses Act, 1897S100SNchildSection 2, JJ ActS105JQpromoterSection 2(zk), RERAchildSection 2, POCSOS1052Jholder in due courseSection 9, NI ActadolescentSection 2, Factories ActS101ETchildSection 2, Factories ActS101ETchildSection 2, Child Labour ActS102XNkidnappingSection 137(1), BNSrelated partySection 2(76), Companies Actbill of exchangeSection 5, NI Actvaluable securitySection 2(31), BNSpublic servantSection 21, IPCS1006EmasterSection 3, General Clauses Act, 1897S100SNcommon areasSection 2(n), RERAgiftSection 122, Transfer of Property ActsupplierSection 2(105), Central Goods and Services Tax Act, 2017occupierSection 2(f), Environment ActdeficiencySection 2(11), CPA 2019residentSection 2(96), Income-tax Act, 2025considerationSection 2(31), Central Goods and Services Tax Act, 2017electronic commerce operatorSection 2(45), Central Goods and Services Tax Act, 2017Data FiduciarySection 2, DPDP ActS10MZ3dependantSection 2, Fatal Accidents Act, 1855S11RNAturnover in StateSection 2(112), Central Goods and Services Tax Act, 2017originatorSection 2(1)(za), IT Act 2000trade markSection 2, Trade Marks ActS103WKplace of businessSection 2(85), Central Goods and Services Tax Act, 2017signSection 3, General Clauses Act, 1897S100SNworkmanSection 2(s), Industrial Disputes Act, 1947patenteeSection 2(1)(p), Patents ActbeneficiarySection 2, Charitable Endowments Act, 1890S14S72intermediarySection 2, IT Act 2000S103YQworkerSection 2(z), Wages CodeState GovernmentSection 3, General Clauses Act, 1897S100SNwagesSection 2(y), Wages CodedriverSection 2(9), MV ActchildSection 2, PCMAS104V1employeeSection 2(k), Wages Codeusual place of residenceSection 2(113), Central Goods and Services Tax Act, 2017beneficiarySection 2, Indian Trusts Act, 1882S13WCX
Appears in 500 instruments
10Issue of registration certificate1 occurrence10Issue of registration certificate1 occurrence100Assessment in certain cases3 occurrences101Audit5 occurrences101Audit5 occurrences102Special Audit2 occurrences109AAppointment of Appellate Authority2 occurrences109AAppointment of Appellate Authority2 occurrences109BNotice to person and order of revisional authority in case of revision2 occurrences10AFurnishing of Bank Account Details1 occurrence10BAadhaar authentication for registered person7 occurrences11Separate registration for multiple places of business within a State or a Union territory8 occurrences110AProcedure for the Appeals to be heard by a single Member Bench1 occurrence117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day7 occurrences118Declaration to be made under clause (c) of sub-section (11) of section1421 occurrence118Declaration to be made under clause (c) of sub-section (11) of section1421 occurrence119Declaration of stock held by a principal and job-worker1 occurrence119Declaration of stock held by a principal and job-worker1 occurrence12Grant of registration to persons required to deduct tax at source or to collect tax at source5 occurrences12Grant of registration to persons required to deduct tax at source or to collect tax at source6 occurrences12Grant of registration to persons required to deduct tax at source or to collect tax at source6 occurrences12Grant of registration to persons required to deduct tax at source or to collect tax at source7 occurrences120Details of goods sent on approval basis1 occurrence120Details of goods sent on approval basis1 occurrence120ARevision of declaration in FORM GST TRAN-11 occurrence120ARevision of declaration in FORM GST TRAN-11 occurrence126Power to determine the methodology and procedure1 occurrence127Functions of the Authority2 occurrences127Functions of the Authority2 occurrences127Functions of the Authority2 occurrences127Functions of the Authority2 occurrences128Examination of application by the Standing Committee and Screening Committee1 occurrence128Examination of application by the Standing Committee and Screening Committee1 occurrence129Initiation and conduct of proceedings2 occurrences129Initiation and conduct of proceedings2 occurrences13Grant of registration to non-resident taxable person6 occurrences132Power to summon persons to give evidence and produce documents2 occurrences132Power to summon persons to give evidence and produce documents2 occurrences133Order of the Authority3 occurrences133Order of the Authority3 occurrences135Compliance by the registered person2 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **13 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **13 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **16 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **13 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance5 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance5 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance6 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-0111 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-0112 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-0111 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-019 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-0112 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-0112 occurrences138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof2 occurrences139Inspection, search and seizure2 occurrences14Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India6 occurrences14Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India2 occurrences140Bond and security for release of seized goods1 occurrence141Procedure in respect of seized goods3 occurrences142Notice and order for demand of amounts payable under the Act13 occurrences142BIntimation of certain amounts liable to be recovered under section 79 of the Act1 occurrence143Recovery by deduction from any money owed1 occurrence144Recovery by sale of goods under the control of proper officer1 occurrence144ARecovery of penalty by sale of goods or conveyance detained or seized in transit3 occurrences145Recovery from a third person5 occurrences147Recovery by sale of movable or immovable property9 occurrences148Prohibition against bidding or purchase by officer1 occurrence14AOption for taxpayers having monthly output tax liability below threshold limit15 occurrences15Extension in period of operation by casual taxable person and non-resident taxable person5 occurrences151Attachment of debts and shares, etc3 occurrences154Disposal of proceeds of sale of goods or conveyance and movable or immovable property4 occurrences155Recovery through land revenue authority1 occurrence156Recovery through court1 occurrence157Recovery from surety1 occurrence158Payment of tax and other amounts in instalments6 occurrences159Provisional attachment of property6 occurrences159Provisional attachment of property6 occurrences159Provisional attachment of property6 occurrences16Suo moto registration4 occurrences162Procedure for compounding of offences3 occurrences162Procedure for compounding of offences4 occurrences163Consent based sharing of information4 occurrences164Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 734 occurrences164Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 734 occurrences16AGrant of temporary identification number2 occurrences17Assignment of Unique Identity Number to certain special entities3 occurrences17Assignment of Unique Identity Number to certain special entities2 occurrences18Display of registration certificate and Goods and Services Tax Identification Number on the name board2 occurrences19Amendment of registration7 occurrences19Amendment of registration7 occurrences20Application for cancellation of registration3 occurrences20Application for cancellation of registration4 occurrences21Registration to be cancelled in certain cases2 occurrences21Registration to be cancelled in certain cases2 occurrences21Registration to be cancelled in certain cases4 occurrences21Registration to be cancelled in certain cases4 occurrences21Registration to be cancelled in certain cases2 occurrences21ASuspension of registration11 occurrences21ASuspension of registration5 occurrences21ASuspension of registration11 occurrences21ASuspension of registration5 occurrences22Cancellation of registration5 occurrences22Cancellation of registration4 occurrences22Cancellation of registration5 occurrences23Revocation of cancellation of registration4 occurrences24Migration of persons registered under the existing law10 occurrences24Migration of persons registered under the existing law11 occurrences24Migration of persons registered under the existing law11 occurrences25Physical verification of business premises in certain cases2 occurrences25Physical verification of business premises in certain cases2 occurrences26Method of authentication10 occurrences28Value of supply of goods or services or both between distinct or related persons, other than through an agent4 occurrences28Value of supply of goods or services or both between distinct or related persons, other than through an agent3 occurrences29Value of supply of goods made or received through an agent1 occurrence3Intimation for composition levy10 occurrences3Intimation for composition levy9 occurrences32Determination of value in respect of certain supplies6 occurrences33Value of supply of services in case of pure agent1 occurrence35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax1 occurrence36Documentary requirements and conditions for claiming input tax credit6 occurrences36Documentary requirements and conditions for claiming input tax credit6 occurrences36Documentary requirements and conditions for claiming input tax credit6 occurrences37Reversal of input tax credit in the case of non-payment of consideration2 occurrences37AReversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof5 occurrences39Procedure for distribution of input tax credit by Input Service Distributor4 occurrences39Procedure for distribution of input tax credit by Input Service Distributor4 occurrences40Manner of claiming credit in special circumstances3 occurrences40Manner of claiming credit in special circumstances3 occurrences41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business1 occurrence41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business1 occurrence41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory3 occurrences42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof15 occurrences43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases7 occurrences43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases7 occurrences44Manner of reversal of credit under special circumstances3 occurrences46Tax invoice6 occurrences46AInvoice-cum-bill of supply2 occurrences46AInvoice-cum-bill of supply2 occurrences47Time limit for issuing tax invoice1 occurrence47ATime limit for issuing tax invoice in cases where recipient is required to issue invoice1 occurrence48Manner of issuing invoice4 occurrences48Manner of issuing invoice4 occurrences48Manner of issuing invoice2 occurrences5Conditions and restrictions for composition levy6 occurrences53Revised tax invoice and credit or debit notes2 occurrences54Tax invoice in special cases4 occurrences54Tax invoice in special cases1 occurrence54Tax invoice in special cases5 occurrences54Tax invoice in special cases4 occurrences54Tax invoice in special cases1 occurrence55ATax Invoice or bill of supply to accompany transport of goods2 occurrences56Maintenance of accounts by registered persons23 occurrences57Generation and maintenance of electronic records2 occurrences58Records to be maintained by owner or operator of go down or warehouse and transporters5 occurrences58Records to be maintained by owner or operator of go down or warehouse and transporters5 occurrences59Form and manner of furnishing details of outward supplies22 occurrences6Validity of composition levy8 occurrences60Form and manner of ascertaining details of inward supplies9 occurrences60Form and manner of ascertaining details of inward supplies9 occurrences61Form and manner of furnishing of return13 occurrences61AManner of opting for furnishing quarterly return5 occurrences62Form and manner of submission of statement and return8 occurrences62Form and manner of submission of statement and return7 occurrences63Form and manner of submission of return by non-resident taxable person2 occurrences64Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India6 occurrences66Form and manner of submission of return by a person required to deduct tax at source2 occurrences66Form and manner of submission of return by a person required to deduct tax at source2 occurrences67AManner of furnishing of return or details of outward supplies by short messaging service facility1 occurrence67AManner of furnishing of return or details of outward supplies by short messaging service facility1 occurrence68Notice to non-filers of returns1 occurrence7Rate of tax of the composition levy3 occurrences8Application for registration11 occurrences8Application for registration10 occurrences8Application for registration16 occurrences8Application for registration14 occurrences80Annual return7 occurrences80Annual return9 occurrences80Annual return9 occurrences81Final return1 occurrence82Details of inward supplies of persons having Unique Identity Number3 occurrences83Provisions relating to a goods and services tax practitioner16 occurrences83Provisions relating to a goods and services tax practitioner16 occurrences83AExamination of Goods and Services Tax Practitioners13 occurrences84Conditions for purposes of appearance4 occurrences85Electronic Liability Register7 occurrences85Electronic Liability Register7 occurrences85Electronic Liability Register7 occurrences86Electronic Credit Ledger3 occurrences86Electronic Credit Ledger3 occurrences86Electronic Credit Ledger6 occurrences86Electronic Credit Ledger6 occurrences86Electronic Credit Ledger4 occurrences86AConditions of use of amount available in electronic credit ledger3 occurrences86BRestrictions on use of amount available in electronic credit ledger7 occurrences86BRestrictions on use of amount available in electronic credit ledger6 occurrences87Electronic Cash Ledger21 occurrences88BManner of calculating interest on delayed payment of tax1 occurrence88BManner of calculating interest on delayed payment of tax1 occurrence88BManner of calculating interest on delayed payment of tax1 occurrence88CC. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return6 occurrences88CC. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return6 occurrences88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return6 occurrences88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return6 occurrences89Application for refund of tax, interest, penalty, fees or any other amount8 occurrences89Application for refund of tax, interest, penalty, fees or any other amount8 occurrences89Application for refund of tax, interest, penalty, fees or any other amount8 occurrences89Application for refund of tax, interest, penalty, fees or any other amount8 occurrences89Application for refund of tax, interest, penalty, fees or any other amount8 occurrences89Application for refund of tax, interest, penalty, fees or any other amount9 occurrences89Application for refund of tax, interest, penalty, fees or any other amount9 occurrences9Verification of the application and approval7 occurrences9Verification of the application and approval9 occurrences9Verification of the application and approval9 occurrences9Verification of the application and approval8 occurrences9Verification of the application and approval9 occurrences91Grant of provisional refund1 occurrence95Refund of tax to certain persons3 occurrences95Refund of tax to certain persons3 occurrences95Refund of tax to certain persons3 occurrences95BRefund of tax paid on inward supplies of goods received by Canteen Stores Department2 occurrences96Refund of integrated tax paid on goods or services exported out of India2 occurrences96AExport of goods or services under bond or Letter of Undertaking4 occurrences96BRecovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised1 occurrence98Provisional Assessment5 occurrences99Scrutiny of returns4 occurrences9AGrant of registration electronically1 occurrenceExplanationcgst-rules-2017-explanation2 occurrencesExplanationcgst-rules-2017-explanation2 occurrences