GST return definition

GST return has the meaning given in the GST Act.
GST return means a return, including an amended return, that a taxable person is required to lodge under this Act, or any other enactment relating to the administration of this Act;
GST return means a return required by section 30 of this Act;

Examples of GST return in a sentence

  • Purchaser will file that form with its GST return for the reporting period in which Closing occurs.

  • FCI shall not be under any obligation to entertain claims related to future obligation arising on buyer related to input tax credit (ITC) mismatch in GST return or wrongful availment of ITC by buyer, if the same is not intimated within a period of 90 days from the date of issue of invoice.

  • Canada, Puerto Rico, Argentina, Brazil, Ecuador, Taiwan, India, Nijmegen, Australia, Mexico Monthly GST return calculation and preparation Provider Monthly GST/VAT return calculation and preparation (excluding lodgment) Canada, Puerto Rico, Brazil, Colombia, Ecuador, Peru, Venezuela, Argentina, Taiwan, India, Nijmegen, Australia Pricing, Item Master and customer master file maintenance • Establish and maintain pricing, item master, and customer master files.

  • The Purchaser shall file such election with Revenue Canada, Excise not later than the day on which it is required to file its GST return for its reporting period which includes the Closing Date.

  • Purchaser shall file such election no later than the filing date for its GST return for the reporting period in which the sale of the Canadian Transferred Assets takes place.

  • The Purchaser and PTL shall jointly complete the election form in respect of that election and the Purchaser will file the election form no later than the due date for the Purchaser’s GST return for the first reporting period in which GST would, in the absence of that election, become payable in connection with the Transactions and provide PTL with a copy of the filed form.

  • PDH ULC and WECU shall jointly complete the election form (more particularly described as form GST-44) in respect of such election PDH ULC irrevocably appoints WECU (or its authorized representatives) as its agent to file the said election form no later than the due date for the PDH ULC’s GST return for the first reporting period in which GST would, in the absence of such election, become payable in connection with the transactions contemplated by this Agreement.

  • CA JV Company will file those forms with its GST return for the GST reporting period in which the Closing occurs.

  • The Parties agree to jointly elect under each of subsection 167(1) of the ETA in the forms prescribed by the provisions of the said Acts, in respect of the sale and transfer of the Purchased Assets under the terms of this Agreement, and the Purchaser agrees to file such election in its GST return for its reporting period in which the Closing Date occurs.

  • The Purchaser and the Seller shall jointly complete the election form in respect of that election and the Purchaser will file the election form no later than the due date for the Purchaser’s GST return for the first reporting period in which GST would, in the absence of that election, become payable in connection with the Transactions and provide the Seller with a copy of the filed form.


More Definitions of GST return

GST return means a return of the kind referred to in Division 31, that complies with all the requirements of sections 31-15 and 31-25 of this Act and section 388-75 in Schedule 1 to the Taxation Administration Act 1953 , and includes a return given in accordance with section 58-50 of this Act.
GST return. Teal will: 10.2.1 RETURN: ensure that the GST return for the taxable period in which Settlement occurs is filed on or before the third Business Day of the month following the month in which Settlement occurs;
GST return means the monthly return lodged in accordance with section 10;

Related to GST return

  • Nil Return has the meaning given to it in paragraph 3.3 of Framework Schedule 9 (Management Information);

  • Investment Return means the investment return payable in respect of the Bond in accordance with Clause 5 Returns.