Sec 2(14) – Authorised bank

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Sec 2(14) – Authorised bank 2017-04-14T02:16:19+00:00
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    #1043 |

    “authorised bank” shall mean a bank or a branch of a bank authorised by the Government to collect the tax or any other amount payable under this Act;

    Priya MadrechaPriya Madrecha
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    The date of credit to the account of the Government (i.e., the Central Government in respect of CGST, IGST and UTGST or the relevant State Government in respect of SGST) in the authorized bank will be considered as the date of deposit in electronic cash ledger

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