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<h1>Business compliance alignment: IGST mirrors CGST processes and adopts CGST provisions for assessment, audit, valuation and returns.</h1> Business processes and compliance requirements under the IGST and CGST frameworks are aligned: procedures for registration, return filing and tax payment follow the same processes, and the IGST Act borrows the provisions from the CGST Act for assessment, audit, valuation, time of supply, invoice requirements, accounts and records, adjudication and appeal, ensuring core compliance mechanisms mirror the CGST regime.
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