supplier

Defined in 1 provision, side by side

Section 2(105), Central Goods and Services Tax Act, 2017

The words as enacted

"supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims.

No scope words printed.

Used in the definitions of 2 other terms

reverse chargeSection 2(98), Central Goods and Services Tax Act, 2017 considerationSection 2(31), Central Goods and Services Tax Act, 2017

Appears in 221 instruments

Central Goods and Services Tax Act, 2017[A1025N]Act2017

21provisions, 207 occurrencesopen

Central Goods and Services Tax Rules, 2017[R10015]Rules2017

117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day3 occurrences 128Examination of application by the Standing Committee and Screening Committee1 occurrence 128Examination of application by the Standing Committee and Screening Committee1 occurrence 129Initiation and conduct of proceedings1 occurrence 129Initiation and conduct of proceedings1 occurrence 138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **10 occurrences 138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **10 occurrences 138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **10 occurrences 138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **10 occurrences 138ERestriction on furnishing of information in PART A of FORM GST EWB-011 occurrence 138ERestriction on furnishing of information in PART A of FORM GST EWB-011 occurrence 138ERestriction on furnishing of information in PART A of FORM GST EWB-011 occurrence 138ERestriction on furnishing of information in PART A of FORM GST EWB-011 occurrence 138ERestriction on furnishing of information in PART A of FORM GST EWB-011 occurrence 138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof1 occurrence 28Value of supply of goods or services or both between distinct or related persons, other than through an agent3 occurrences 28Value of supply of goods or services or both between distinct or related persons, other than through an agent2 occurrences 29Value of supply of goods made or received through an agent2 occurrences 31Residual method for determination of value of supply of goods or services or both1 occurrence 31BValue of supply in case of online gaming including online money gaming3 occurrences 31CValue of supply of actionable claims in case of casino1 occurrence 32Determination of value in respect of certain supplies3 occurrences 33Value of supply of services in case of pure agent2 occurrences 35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax1 occurrence 36Documentary requirements and conditions for claiming input tax credit4 occurrences 36Documentary requirements and conditions for claiming input tax credit4 occurrences 36Documentary requirements and conditions for claiming input tax credit4 occurrences 37Reversal of input tax credit in the case of non-payment of consideration3 occurrences 37AReversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof4 occurrences 39Procedure for distribution of input tax credit by Input Service Distributor3 occurrences 39Procedure for distribution of input tax credit by Input Service Distributor3 occurrences 40Manner of claiming credit in special circumstances1 occurrence 40Manner of claiming credit in special circumstances1 occurrence 46Tax invoice5 occurrences 47Time limit for issuing tax invoice3 occurrences 48Manner of issuing invoice2 occurrences 48Manner of issuing invoice2 occurrences 48Manner of issuing invoice2 occurrences 48Manner of issuing invoice2 occurrences 49Bill of supply4 occurrences 49Bill of supply4 occurrences 49Bill of supply3 occurrences 5Conditions and restrictions for composition levy1 occurrence 50Receipt voucher2 occurrences 51Refund voucher2 occurrences 52Payment voucher2 occurrences 53Revised tax invoice and credit or debit notes4 occurrences 54Tax invoice in special cases9 occurrences 54Tax invoice in special cases8 occurrences 54Tax invoice in special cases6 occurrences 54Tax invoice in special cases5 occurrences 54Tax invoice in special cases4 occurrences 55Transportation of goods without issue of invoice4 occurrences 55Transportation of goods without issue of invoice4 occurrences 60Form and manner of ascertaining details of inward supplies5 occurrences 60Form and manner of ascertaining details of inward supplies4 occurrences 62Form and manner of submission of statement and return1 occurrence 62Form and manner of submission of statement and return1 occurrence 7Rate of tax of the composition levy1 occurrence 78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier2 occurrences 78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier2 occurrences 86BRestrictions on use of amount available in electronic credit ledger1 occurrence 89Application for refund of tax, interest, penalty, fees or any other amount12 occurrences 89Application for refund of tax, interest, penalty, fees or any other amount12 occurrences 89Application for refund of tax, interest, penalty, fees or any other amount12 occurrences 89Application for refund of tax, interest, penalty, fees or any other amount10 occurrences 89Application for refund of tax, interest, penalty, fees or any other amount11 occurrences 89Application for refund of tax, interest, penalty, fees or any other amount11 occurrences 89Application for refund of tax, interest, penalty, fees or any other amount9 occurrences 95BRefund of tax paid on inward supplies of goods received by Canteen Stores Department1 occurrence 96AExport of goods or services under bond or Letter of Undertaking1 occurrence