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of <h1>Section 20 IGST Act: Central GST Rules Apply with Modifications; 2% TDS, TCS Cap, Appeals Up to 40 Crore</h1> Section 20 of the Integrated Goods and Services Tax Act, 2017, stipulates that provisions from the Central Goods and Services Tax Act apply to integrated tax matters, with modifications as necessary. These include regulations on supply scope, input tax credit, registration, invoices, accounts, returns, tax payment, deductions and collections, assessments, refunds, audits, inspections, demands, liabilities, advance rulings, appeals, offences, job work, e-commerce, and transitional provisions. Tax deductions at source are set at 2%, and tax collections at source may not exceed 2%. The value of supply includes additional taxes and charges, and penalties under multiple GST Acts are cumulative. Appeals have a maximum payable amount of forty crore rupees.
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