Application of CGST provisions to govern levy under the IGST framework, covering registration, valuation, input tax credit and compliance.

Provisions relating to registration, valuation, time of supply of goods and services, change in rate of tax for services, exemption from payment of tax, input tax credit and utilization, accounts and records, payment, return, audit, assessment, adjudication, demands, refunds, interest, recovery, offences and penalties, inspection, search and seizure, prosecution and power to arrest, appeals, review, advance ruling and compounding shall apply, so far as may be, in relation to the levy of tax under this Act as they apply in relation to levy of tax under the CGST Act.

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