Application of CGST provisions to IGST clarifies scope, TDS/TCS rules, penalty aggregation and definition cross references. The Central Goods and Services Tax Act's operative provisions-including scope of supply, time and value rules, input tax credit, registration, invoicing, returns, payment, assessment, refunds, audit, inspections, offences and penalties, job work and electronic commerce-are applied to the Integrated GST Act. TDS and TCS mechanisms apply under IGST at prescribed rates; penalties under CGST and State/UT Acts aggregate for IGST liability; and undefined terms in one Act take meanings from the other to ensure consistent interpretation.
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.
Application of CGST provisions to IGST clarifies scope, TDS/TCS rules, penalty aggregation and definition cross references.
The Central Goods and Services Tax Act's operative provisions-including scope of supply, time and value rules, input tax credit, registration, invoicing, returns, payment, assessment, refunds, audit, inspections, offences and penalties, job work and electronic commerce-are applied to the Integrated GST Act. TDS and TCS mechanisms apply under IGST at prescribed rates; penalties under CGST and State/UT Acts aggregate for IGST liability; and undefined terms in one Act take meanings from the other to ensure consistent interpretation.
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