https://www.taxtmi.com/article/detailed?id=7337 Section 17 of the IGST Act imports, so far as may be, the provisions of the CGST Act governing registration, valuation, time of supply (including changes in tax rate), input tax credit (eligibility, apportionment, distribution and recovery), job work, accounts and records, payment, returns, audit, assessment, adjudication, demand and recovery, refunds, offences, inspection and seizure, prosecution, appeals and advance ruling, thereby aligning IGST procedural and substantive administration with the CGST framework; the provisos address operational stipulations for tax deduction and collection and raise practical inter state refund jurisdiction questions. en-us Fri, 24 Mar 2017 06:41:18 +0530 Fri, 24 Mar 2017 06:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7337 Section 17 of the IGST Act imports, so far as may be, the provisions of the CGST Act governing registration, valuation, time of supply (including changes in tax rate), input tax credit (eligibility, apportionment, distribution and recovery), job work, accounts and records, payment, returns, audit, assessment, adjudication, demand and recovery, refunds, offences, inspection and seizure, prosecution, appeals and advance ruling, thereby aligning IGST procedural and substantive administration with the CGST framework; the provisos address operational stipulations for tax deduction and collection and raise practical inter state refund jurisdiction questions. Articles Goods and Services Tax - GST Fri, 24 Mar 2017 06:41:18 +0530 https://www.taxtmi.com/article/detailed?id=7337