electronic cash ledger means the electronic cash ledger referred to in sub-section (1) of section 49;
electronic cash ledger means the electronic cash ledger referred to in sub-section
electronic cash ledger means the cash ledger in electronic form maintained at the common portal for each registered taxable person in the manner as may be prescribed in this behalf;
More Definitions of electronic cash ledger
electronic cash ledger means the electronic cash ledger referred to in subsection
electronic cash ledger means the electronic cash ledger referred to in subsection (1) of section 49;
electronic cash ledger means the electronic cash
electronic cash ledger means the electronic cash ledger referred to in sub-sec tion (1) of section 49;
electronic cash ledger means the electronic cash ledger referred to in sub-section (1) of section 49; (44) “electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network; (45) “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46) “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49; (47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (48) “existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49) “family” means,—(i) the spouse and children of the person, and(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50) “fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supplyservices, or to receive and use services for its own needs; (51) “Fund” means the Consumer Welfare Fund established under section 57; (52) “goods’’ means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53) “Government” means the Government of Punjab; (54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017; (55) “goods and services tax practitioner" means any person who has been approved under section 48 to act as such practitioner;
electronic cash ledger means the electronic cash ledger referred to in subsection (1) of section 49;2(44). "electronic commerce"In this Act, unless the context otherwise requires,-
electronic cash ledger means the electronic cash ledger referred to insub- section (1) of section 49;