Text
The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Clauses 2(2), 2(3), 2(11), 2(13), 2(37), 2(38), 2(41), 2(66), 2(97), 2(116A) and 2(117), verbatim (show)
(2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;
(3) "address on record" means the address of the recipient as available in the records of the supplier;
(11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment;
(13) "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;
(37) "credit note" means a document issued by a registered person under subsection (1) of section 34;
(38) "debit note" means a document issued by a registered person under subsection (3) of section 34;
(41) "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(66) "invoice" or "tax invoice" means the tax invoice referred to in section 31;
(97) "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
19[(116A) “unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;]
(117) "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full;
* Enforced w.e.f. 22nd July 2017.
19. Inserted (w.e.f. 01.10.2025) by s. 121 of The Finance (No. 7) Act, 2025.
2(2)address of delivery
"address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;Section 2(2)
The address is the recipient’s delivery address indicated on the tax invoice issued by a registered person.
2(3)address on record
"address on record" means the address of the recipient as available in the records of the supplier;Section 2(3)
The address is the recipient’s address available in the supplier’s documentation.
2(11)assessment
"assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment;Section 2(11)
Determination of tax liability includes self-assessment, reassessment, provisional assessment, summary assessment and best judgment assessment.
2(13)audit
"audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;Section 2(13)
The examination covers documentation maintained or furnished under this Act, its rules or other law. It checks turnover, tax payment, refund and credit amounts and assesses compliance with this Act and its rules.
2(37)credit note
"credit note" means a document issued by a registered person under subsection (1) of section 34;Section 2(37)
A registered person issues the document under section 34(1).
2(38)debit note
"debit note" means a document issued by a registered person under subsection (3) of section 34;Section 2(38)
A registered person issues the document under section 34(3).
2(41)document
"document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 (21 of 2000);Section 2(41)
The inclusive definition covers written or printed material of any sort and electronic material within the specified Information Technology Act definition.
2(66)invoice or tax invoice
"invoice" or "tax invoice" means the tax invoice referred to in section 31;Section 2(66)
The term identifies the tax invoice referred to in section 31.
2(97)return
"return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;Section 2(97)
The term covers returns prescribed or otherwise required under this Act or its rules.
2(116A)unique identification marking
“unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;Section 2(116A)
The marking is that referred to in section 148A(2)(b). It includes a digital stamp, digital mark or similar marking that is unique, secure and non-removable.
2(117)valid return
"valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full;Section 2(117)
The return must be furnished under section 39(1), and its self-assessed tax must be paid in full.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Meaning borrowed from another enactment clauses (1), (12), (22), (23), (28), (35), (41), (64), (65), (76), (101), (117A) and (120)
Questions to answer on the file4 questions
Content taken from another provision of this Act clauses (8), (9), (15), (25), (26), (37), (38), (43), (46), (51), (55), (66), (86), (94), (99), (107), (116A) and (117)
Questions to answer on the file3 questions
Records, documents and returns clauses (2), (3), (11), (13), (37), (38), (41), (66), (97), (116A) and (117)
Questions to answer on the file7 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 19 | "fund" substituted, the Explanation defining local fund and municipal fund inserted, and "unique identification marking" inserted | s.121 of the Finance (No. 7) Act 2025[2] | 01.10.2025 |
See also
- Section 34 of the CGST Act, 2017: credit and debit notes
- Section 31 of the CGST Act, 2017: tax invoice
- Section 148A of the CGST Act, 2017: track and trace mechanism for certain goods
- Section 39 of the CGST Act, 2017: furnishing of returns
References
- Central Board of Indirect Taxes and Customs. "Section 2. Records, documents and returns". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Finance (No. 7) Act, 2025. Cited in CBIC footnote 19.
External links
- CGST Act, 2017, Section 2 on the CBIC tax information portal