Section 20 of IGST – Application of provisions of Central Goods and Services Tax Act. Complete Details for IGST Section 20. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Application of provisions of Central Goods and Services Tax Act IGST Act 2017. Detailed Analysis of IGST Section 20 of Integrated goods & Service tax Act 2017. We Provide Complete Details for All IGST Section’s and In this article you may find all details for IGST Section 20. Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 20 of IGST Act 2017 – Application of provisions of Central Goods and Services Tax Act, IGST all sections and definitions. Now Check more details from below…..
Must Read – List of all sections of IGST
Section 20 of IGST – Application of provisions of Central Goods and Services Tax Act
Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,––
(i) scope of supply;
(ii) composite supply and mixed supply;
(iii) time and value of supply;
(iv) input tax credit;
(v) registration;
(vi) tax invoice, credit and debit notes;
(vii) accounts and records;
(viii) returns, other than late fee;
(ix) payment of tax;
(x) tax deduction at source;
(xi) collection of tax at source;
(xii) assessment;
(xiii) refunds;
(xiv) audit;
(xv) inspection, search, seizure and arrest;
(xvi) demands and recovery;
(xvii) liability to pay in certain cases;
(xviii) advance ruling;
(xix) appeals and revision;
(xx) presumption as to documents;
(xxi) offences and penalties;
(xxii) job work;
(xxiii) electronic commerce;
(xxiv) transitional provisions; and
(xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty
shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply
in relation to central tax as if they are enacted under this Act:
Provided that in the case of tax deducted at source, the deductor shall deduct tax
at the rate of two per cent. from the payment made or credited to the supplier:
Provided further that in the case of tax collected at source, the operator shall
collect tax at such rate not exceeding two per cent, as may be notified on there
commendations of the Council, of the net value of taxable supplies:
Provided also that for the purposes of this Act, the value of a supply shall include
any taxes, duties, cesses, fees and charges levied under any law for the time being in force
other than this Act, and the Goods and Services Tax (Compensation to States) Act, if
charged separately by the supplier:
Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties.
[Provided also that where the appeal is to be filed before the Appellate Authority or the Appellate Tribunal, the maximum amount payable shall be fifty crore rupees and one hundred crore rupees respectively.]
Recommended Articles –
- GST Scope
- GST Return
- GST Forms
- GST Rate
- GST Registration
- What is GST?
- GST Invoice Format
- GST Composition Scheme
- HSN Code
- GST Login
- GST Rules
- GST Status
- Track GST ARN
- Time of Supply
