https://www.taxtmi.com/article/detailed?id=7412 Section 20 integrates numerous CGST provisions into the IGST framework and mandates rules for implementation, covering supply scope, composite and mixed supply, time and value of supply, input tax credit, registration, invoicing, accounts, returns, payment, TDS and TCS, assessment, refunds, audit, inspection and enforcement, appeals and penalties. It requires specific rules to determine place of supply where goods or services span multiple States or Union territories, prescribing contract based allocation or other prescribed bases for apportioning value, and rules for IGST apportionment, transfers and refunds including tourist refunds and adjustments on credit utilisation. en-us Mon, 15 May 2017 05:34:58 +0530 Mon, 15 May 2017 05:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7412 Section 20 integrates numerous CGST provisions into the IGST framework and mandates rules for implementation, covering supply scope, composite and mixed supply, time and value of supply, input tax credit, registration, invoicing, accounts, returns, payment, TDS and TCS, assessment, refunds, audit, inspection and enforcement, appeals and penalties. It requires specific rules to determine place of supply where goods or services span multiple States or Union territories, prescribing contract based allocation or other prescribed bases for apportioning value, and rules for IGST apportionment, transfers and refunds including tourist refunds and adjustments on credit utilisation. Articles Goods and Services Tax - GST Mon, 15 May 2017 05:34:58 +0530 https://www.taxtmi.com/article/detailed?id=7412