https://www.taxtmi.com/manuals?id=7757 The Central Goods and Services Tax Act's operative provisions-including scope of supply, time and value rules, input tax credit, registration, invoicing, returns, payment, assessment, refunds, audit, inspections, offences and penalties, job work and electronic commerce-are applied to the Integrated GST Act. TDS and TCS mechanisms apply under IGST at prescribed rates; penalties under CGST and State/UT Acts aggregate for IGST liability; and undefined terms in one Act take meanings from the other to ensure consistent interpretation. en-us Wed, 26 Feb 2025 10:23:00 +0530 Thu, 06 Mar 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7757 The Central Goods and Services Tax Act's operative provisions-including scope of supply, time and value rules, input tax credit, registration, invoicing, returns, payment, assessment, refunds, audit, inspections, offences and penalties, job work and electronic commerce-are applied to the Integrated GST Act. TDS and TCS mechanisms apply under IGST at prescribed rates; penalties under CGST and State/UT Acts aggregate for IGST liability; and undefined terms in one Act take meanings from the other to ensure consistent interpretation. Manuals GST Wed, 26 Feb 2025 10:23:00 +0530 https://www.taxtmi.com/manuals?id=7757