https://www.taxtmi.com/acts?id=23134 Apportionment of IGST mandates retention by the Central Government of an amount equal to the CGST rate on comparable intra State supplies where IGST is paid for inter State supplies or imports to unregistered persons, taxpayers under section 9 composition, recipients ineligible for input tax credit, or where registered recipients fail to avail credit within the specified period. The remaining IGST balance is apportioned to States per place of supply rules, with special provisions where place or taxpayer cannot be determined, and similar apportionment applies to interest, penalty and compounding amounts; transfers and refund adjustments are prescribed. en-us Mon, 28 Nov 2016 11:01:48 +0530 Tue, 29 Nov 2016 17:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23134 Apportionment of IGST mandates retention by the Central Government of an amount equal to the CGST rate on comparable intra State supplies where IGST is paid for inter State supplies or imports to unregistered persons, taxpayers under section 9 composition, recipients ineligible for input tax credit, or where registered recipients fail to avail credit within the specified period. The remaining IGST balance is apportioned to States per place of supply rules, with special provisions where place or taxpayer cannot be determined, and similar apportionment applies to interest, penalty and compounding amounts; transfers and refund adjustments are prescribed. Act-Rules Bill Mon, 28 Nov 2016 11:01:48 +0530 https://www.taxtmi.com/acts?id=23134