Cross-application of GST rules extends central tax procedures to integrated tax for IGST administration. The Central Goods and Services Tax Rules, 2017 apply, so far as may be, to integrated tax for carrying out section 20 of the Integrated Goods and Services Tax Act, 2017, in the same manner as they apply to central tax. The rule extends the procedural and compliance framework governing central tax to integrated tax, subject to the extent necessary for IGST administration.
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.
Cross-application of GST rules extends central tax procedures to integrated tax for IGST administration.
The Central Goods and Services Tax Rules, 2017 apply, so far as may be, to integrated tax for carrying out section 20 of the Integrated Goods and Services Tax Act, 2017, in the same manner as they apply to central tax. The rule extends the procedural and compliance framework governing central tax to integrated tax, subject to the extent necessary for IGST administration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
