Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2] [Entire Act] Union of India - Subsection Section 2(97) in The Central Goods and Services Tax Act, 2017 (97)"return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
