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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(21), 2(58), 2(82), 2(92), 2(104), 2(106) and 2(115), verbatim (show)
(21) "central tax" means the central goods and services tax levied under section 9;
(58) "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act;
(82) "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;
(92) "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;
(104) "State tax" means the tax levied under any State Goods and Services Tax Act;
(106) "tax period" means the period for which the return is required to be furnished;
(115) "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act;
* Enforced w.e.f. 22nd July 2017.
2(21)central tax
"central tax" means the central goods and services tax levied under section 9;Section 2(21)
The term identifies central GST levied under section 9.
2(58)integrated tax
"integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act;Section 2(58)
The term identifies GST levied under the Integrated Goods and Services Tax Act.
2(82)output tax
"output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;Section 2(82)
The tax must be chargeable under this Act on taxable supplies made by the taxable person or that person’s agent. Tax payable by that person on reverse charge is excluded.
2(92)quarter
"quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;Section 2(92)
A quarter comprises three consecutive calendar months ending on the last day of March, June, September or December.
2(104)State tax
"State tax" means the tax levied under any State Goods and Services Tax Act;Section 2(104)
The tax is levied under a State Goods and Services Tax Act.
2(106)tax period
"tax period" means the period for which the return is required to be furnished;Section 2(106)
The return’s required coverage determines the tax period.
2(115)Union territory tax
"Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act;Section 2(115)
The term identifies GST levied under the Union Territory Goods and Services Tax Act.
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.
The four taxes, output tax and periods of time clauses (21), (58), (82), (92), (104), (106) and (115)
Questions to answer on the file6 questions
See also
- Section 9 of the CGST Act, 2017: levy and collection
References
- Central Board of Indirect Taxes and Customs. "Section 2. The four taxes, output tax and periods of time". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 2 on the CBIC tax information portal