CGST Act Provisions Apply to IGST Act: Scope, Input Tax Credit, Registration, TDS, TCS, and Penalties Explained

The provisions of the Central Goods and Services Tax (CGST) Act, 2017 are applicable to the Integrated Goods and Services Tax (IGST) Act, 2017, covering areas such as supply scope, input tax credit, registration, tax invoices, accounts, returns, tax payment, and assessment. The IGST mandates a 2% tax deduction at source (TDS) and a tax collection at source (TCS) rate not exceeding 2%, with the current TCS rate at 1%. Penalties under the IGST Act combine those from the CGST and SGST/UTGST Acts. Terms not defined in one act are interpreted as per the other.