TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>CGST Act Provisions Apply to IGST Act: Scope, Input Tax Credit, Registration, TDS, TCS, and Penalties Explained</h1> 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.
TaxTMI 
TaxTMI 
