Section 2(83) - Definition of "Outward supplies" under CGST Act

2(83).1 Definition of Outward Supplies

Section 2(83) “Outward Supplies” means

in relation to a taxable person, means

supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business.

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For meaning of taxable person, refer section 2(107)

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Sale by unregistered period who is liable to be registered is an outward supplies.

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Sale by unregistered period who is not liable to be registered is not an outward supplies.

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