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of <h1>IGST Act 2016 Adopts Key Provisions from CGST Act for Registration, Valuation, Supply Timing, Tax Credit, and More.</h1> The Integrated Goods and Services Tax Act, 2016 (IGST Act) incorporates various provisions from the Central Goods and Services Tax Act, 2016 (CGST Act) for its application. These include regulations on registration, valuation, timing for supply of goods and services, tax rate changes, tax exemptions, input tax credit, accounting, payment, returns, audits, assessments, adjudications, demands, refunds, interest, tax recovery, offenses, penalties, inspections, searches, seizures, prosecutions, arrests, appeals, reviews, advance rulings, and compounding. These provisions are applied to the IGST Act in a similar manner as they are under the CGST Act.
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