Rule 2 - Definitions - Goods and services Tax Settlement of funds Rules, 2017.

2. Definitions .- (1) (a) Authorities means the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs and State Accounting Authorities of the respective States; (b) Board means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963; (c) Government means the Central Government; (d) input tax credit means the credit of input tax; (e) registered person means a person who is registered under section 25 of the Central Goods and Services Tax Act, 2017, but does not include a person having a Unique Identity Number; (f) reports means any report specified or otherwise required to be furnished by or under these rules; (g) State Accounting Authority means Accounting Authority of any State as notified by the concerned State Government; (h) State Tax Nodal Authority means the Taxation Authority of any State as notified by the concerned State government (s); (2) Words and expressions used and not defined in these rules, but defined in the Central Goods and Services Tax Act, 2017 , the Integrated Goods and Services Tax Act, 2017 and the Union Territories of Goods and Services Tax Act, 2017 shall have the same meanings as respectively assigned to them in those Acts.