Cess procedural parity under GST: cess follows central and integrated GST procedures, with input credit limited to cess payment. The procedural, compliance and enforcement provisions of the Central Goods and Services Tax Act apply mutatis mutandis to the levy and collection of cess on intra State supplies-covering assessment, input tax credit treatment, non levy and short levy, interest, appeals, offences and penalties. Correspondingly, the provisions of the Integrated Goods and Services Tax Act apply mutatis mutandis to cess on inter State supplies, with the proviso that input tax credit of the cess may be utilised only towards payment of that cess.