Section 20 - Application of provisions of Central Goods and Services Tax Act of IGST ACT, 2017

             20. 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 the
recommendations 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.

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