Integrated tax adopts CGST provisions mutatis mutandis for supply, credit, compliance, enforcement, and appeal procedures. Application of the Central Goods and Services Tax Act provisions to integrated tax operates on a mutatis mutandis basis across supply, credit, registration, invoicing, records, returns, payment, TDS/TCS, assessment, refunds, audit, enforcement, recovery, advance ruling, appeals, offences, job work, e-commerce, transitional and miscellaneous provisions. Special rules govern TDS, TCS, the inclusion of certain levies in supply value, aggregation of penalties under multiple GST enactments, and a maximum amount payable for each appeal before the Appellate Authority or Appellate Tribunal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Integrated tax adopts CGST provisions mutatis mutandis for supply, credit, compliance, enforcement, and appeal procedures.
Application of the Central Goods and Services Tax Act provisions to integrated tax operates on a mutatis mutandis basis across supply, credit, registration, invoicing, records, returns, payment, TDS/TCS, assessment, refunds, audit, enforcement, recovery, advance ruling, appeals, offences, job work, e-commerce, transitional and miscellaneous provisions. Special rules govern TDS, TCS, the inclusion of certain levies in supply value, aggregation of penalties under multiple GST enactments, and a maximum amount payable for each appeal before the Appellate Authority or Appellate Tribunal.
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