Application of CGST provisions to IGST establishes TDS and TCS mechanisms on supplier payments and operator collections. Specified substantive and procedural provisions of the CGST Act apply, so far as may be, to levy and administration under the Integrated GST framework, covering registration, valuation, time of supply, input tax credit, accounts, payment, returns, audit, assessment, adjudication, refunds, recovery, offences and enforcement; additionally, tax deduction at source requires the deductor to deduct tax from payments to suppliers and tax collection at source requires the operator to collect tax on net supplies.