https://www.taxtmi.com/acts?id=24141 Provisions of the Central Goods and Services Tax Act apply mutatis mutandis to integrated tax, covering key areas such as scope and valuation of supply, input tax credit, registration, invoicing, returns, TDS and TCS, assessment, refunds, audit, enforcement measures, offences and penalties, job work, electronic commerce and transitional provisions. Specific qualifications include prescribed deduction and collection rates for TDS/TCS, inclusion of separately charged other taxes in the value of supply, aggregation of parallel penalties under central and state/UT GST laws, and a statutory cap on the amount payable for appeals to appellate fora. en-us Mon, 27 Mar 2017 18:57:00 +0530 Mon, 30 Sep 2024 16:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24141 Provisions of the Central Goods and Services Tax Act apply mutatis mutandis to integrated tax, covering key areas such as scope and valuation of supply, input tax credit, registration, invoicing, returns, TDS and TCS, assessment, refunds, audit, enforcement measures, offences and penalties, job work, electronic commerce and transitional provisions. Specific qualifications include prescribed deduction and collection rates for TDS/TCS, inclusion of separately charged other taxes in the value of supply, aggregation of parallel penalties under central and state/UT GST laws, and a statutory cap on the amount payable for appeals to appellate fora. Act-Rules GST Mon, 27 Mar 2017 18:57:00 +0530 https://www.taxtmi.com/acts?id=24141