Section 20 - Application of provisions of Central Goods and Services Tax Act of IGST ACT, 2017
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;
(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.
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Used by
- Section 1 - Short title, extent and commencement
- Section 2 - Definitions
- Section 3 - Appointment of officers
- Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 5 - Levy and collection
- Section 6 - Power to grant exemption from tax
- Section 7 - Inter-State supply
- Section 8 - Intra-State supply
- Section 9 - Supplies in territorial waters
- Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India
- Section 11 - Place of supply of goods imported into, or exported from India
- Section 12 - Place of supply of services where location of supplier and recipient is in India
- Section 13 - Place of supply of services where location of supplier or location of recipient is outside India
- Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India
- Section 16 - Zero rated supply
- Section 17 - Apportionment of tax and settlement of funds
- Section 18 - Transfer of input tax credit
- Section 19 - Tax wrongfully collected and paid to Central Government or State Government
- Section 20 - Application of provisions of Central Goods and Services Tax Act
- Section 21 - Import of services made on or after the appointed day
- Section 22 - Power to make rules
- Section 23 - Power to make regulations
- Section 24 - Laying of rules, regulations and notifications
- Section 25 - Removal of difficulties