https://www.taxtmi.com/acts?id=24085 The procedural, compliance and enforcement provisions of the Central Goods and Services Tax Act apply mutatis mutandis to the levy and collection of cess on intra State supplies-covering assessment, input tax credit treatment, non levy and short levy, interest, appeals, offences and penalties. Correspondingly, the provisions of the Integrated Goods and Services Tax Act apply mutatis mutandis to cess on inter State supplies, with the proviso that input tax credit of the cess may be utilised only towards payment of that cess. en-us Mon, 27 Mar 2017 17:38:48 +0530 Wed, 01 Sep 2021 14:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24085 The procedural, compliance and enforcement provisions of the Central Goods and Services Tax Act apply mutatis mutandis to the levy and collection of cess on intra State supplies-covering assessment, input tax credit treatment, non levy and short levy, interest, appeals, offences and penalties. Correspondingly, the provisions of the Integrated Goods and Services Tax Act apply mutatis mutandis to cess on inter State supplies, with the proviso that input tax credit of the cess may be utilised only towards payment of that cess. Act-Rules GST Mon, 27 Mar 2017 17:38:48 +0530 https://www.taxtmi.com/acts?id=24085