Section 20 of IGST Act,2017 Application of provisions

 

Application of provisions, Section 20 of IGST Act,2017

 

The below post explains about Application of provisions of Central Goods and Services Tax Act under section 20  of IGST Act,2017.

 

Section 20 of IGST Act, 2017 explains Application of provisions of Central Goods and Services Tax Act as below: (The amendments if any will also be updated here soon).

 

The extract of Section 20 of IGST Act,2017 quoted below:

 

20 Application of provisions of Central Goods and Services Tax Act.

 

20. Subject to the provisions of this Act and the rules made thereunder, the provisions

of Central Goods and Services Tax Act relating to,––

(i) scope of supply;

Section 20 of IGST Act,2017 Application of provisions(ii) composite supply and mixed supply;

(iii) time and value of supply;

(iv) input tax credit;

(v) registration;

(vi) tax invoice, credit and debit notes;

(vii) accounts and records;

(viii) returns, other than late fee;

(ix) payment of tax;

(x) tax deduction at source;

(xi) collection of tax at source;

(xii) assessment;

(xiii) refunds;

(xiv) audit;

(xv) inspection, search, seizure and arrest;

(xvi) demands and recovery;

(xvii) liability to pay in certain cases;

(xviii) advance ruling;

(xix) appeals and revision;

(xx) presumption as to documents;

(xxi) offences and penalties;

(xxii) job work;

(xxiii) electronic commerce;

(xxiv) transitional provisions; and

(xxv) miscellaneous provisions including the provisions relating to the

imposition of interest and penalty,

shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they

apply in relation to central tax as if they are enacted under this Act:

Provided that in the case of tax deducted at source, the deductor shall deduct

tax at the rate of two per cent. from the payment made or credited to the supplier:

Provided further that in the case of tax collected at source, the operator shall

collect tax at such rate not exceeding two per cent, as may be notified on the

recommendations of the Council, of the net value of taxable supplies:

Provided also that for the purposes of this Act, the value of a supply shall

include any taxes, duties, cesses, fees and charges levied under any law for the time

being in force other than this Act, and the Goods and Services Tax (Compensation to

States) Act, if charged separately by the supplier:

Provided also that in cases where the penalty is leviable under the Central

Goods and Services Tax Act and the State Goods and Services Tax Act or the Union

Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the

sum total of the said penalties.

 

The above information clarifies about Application of provisions of Central Goods and Services Tax Act under section 20 of IGST Act,2017.  

 

If you have any comments about Section 20 of IGST Act, 2017 explaining Application of provisions of Central Goods and Services Tax Act, share below your thoughts:

 

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