https://www.taxtmi.com/article/detailed?id=6923 Certain provisions of the CGST Act apply to the IGST Act, incorporating registration, valuation, time of supply, exemptions, input tax credit, returns, audit, assessment, refunds, interest and enforcement mechanisms. The Central Government may make rules for IGST; interest on delayed tax is automatic and payable suo motu, and interest applies to undue input tax credit claims. Wrongful collection of IGST that is later held to be intrastate requires payment of CGST and SGST and refund of IGST is available subject to CGST refund provisions. Transitional rules make IGST applicable to imports and inter state supplies made on or after the appointed day, with credit for tax already paid. Administration specifies classes of officers and appointment powers under the Act. en-us Fri, 05 Aug 2016 14:23:24 +0530 Fri, 05 Aug 2016 14:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6923 Certain provisions of the CGST Act apply to the IGST Act, incorporating registration, valuation, time of supply, exemptions, input tax credit, returns, audit, assessment, refunds, interest and enforcement mechanisms. The Central Government may make rules for IGST; interest on delayed tax is automatic and payable suo motu, and interest applies to undue input tax credit claims. Wrongful collection of IGST that is later held to be intrastate requires payment of CGST and SGST and refund of IGST is available subject to CGST refund provisions. Transitional rules make IGST applicable to imports and inter state supplies made on or after the appointed day, with credit for tax already paid. Administration specifies classes of officers and appointment powers under the Act. Articles Goods and Services Tax - GST Fri, 05 Aug 2016 14:23:24 +0530 https://www.taxtmi.com/article/detailed?id=6923