Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Provisions of Central Goods and Service Tax (CGST) Act, 2017 are also applicable to IGST Act. and UTGST Act.

GST is a double tax on Goods and Services which is levied both by the Central Government and State  Government/ Union Territories. In the case of Intra-State supply, GST is levied at the prescribed uniform rate  both by the Central Government and the relevant State Government/Union Territory.

Whereas in the case of Inter-State supplies, GST is levied by the Central Government under Integrated Goods  and Service Tax Act, 2017 which is shared equally between Central and relevant State Government/Union  Territory.

Provisions of Central Goods and Service Tax (CGST) Act, 2017 are also applicable to IGST Act. and  UTGST Act.
Provisions of Central Goods and Service Tax (CGST) Act, 2017 are also applicable to IGST Act. and UTGST Act.

Many provisions of CGST Act are also applicable to IGST Act and UTGST Act. Most probably these  provisions are also applicable to the SGST Act.

Section 20 of the IGST Act, 2017 and section 21 of the UTGST Act, 2017 provide as under:

Application of provisions of Central Goods and  Services Tax (CGST) Act.[ [Section 20 of IGST Act, 2017] Application of provisions of Central Goods and  Services Tax (CGST) Act. [Section 21 of UTGST Act, 2017]
Subject to the provisions of this Act (i.e. IGST 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.

 

Subject to the provisions of this Act (i.e. UTGST Act)  and the rules made thereunder, the provisions of the  Central Goods and Services Tax Act, relating to,—

(i) scope of supply;

(ii) composition levy;

(iii) composite supply and mixed supply;

(iv) time and value of supply;

(v) input tax credit;

(vi) registration;

(vii) tax invoice, credit and debit notes;

(viii) accounts and records;

(ix) returns;

(x) payment of tax;

(xi) tax deduction at source;

(xii) collection of tax at source;

(xiii) assessment;

(xiv) refunds;

(xv) audit;

(xvi) inspection, search, seizure and arrest;

(xvii) demands and recovery;

(xviii) liability to pay in certain cases;

(xix) advance ruling;

(xx) appeals and revision;

(xxi) presumption as to documents;

(xxii) offences and penalties;

(xxiii) job work;

(xxiv) electronic commerce;

(xxv) settlement of funds;

(xxvi) transitional provisions; and

(xxvii) miscellaneous provisions including the  provisions relating to the imposition of interest  and penalty,

shall, mutatis mutandis, apply,—

(a) so far as may be, in relation to Union  territory tax as they apply in relation to  central tax as if they were enacted under  this Act;

(b) subject to the following modifications and  alterations which the Central Government  considers necessary and desirable to adapt  those provisions to the circumstances,  namely:—

(i) references to ‘‘this Act’’ shall be  deemed to be references to ‘‘the Union  Territory Goods and Services Tax Act,  2017’’;

(ii) references to ‘‘Commissioner’’ shall be deemed to be references to  ‘‘Commissioner’’ of Union territory  tax as defined in clause (2) of section 2  of this Act;

(iii) references to ‘‘officers of central tax’’  shall be deemed to be references to  ‘‘officers of Union territory tax’’;

(iv) references to ‘‘central tax’’ shall be  deemed to be references to ‘‘Union  territory tax’’ and vice versa;

(v) references to ‘‘Commissioner of State  tax or Commissioner of Union  territory tax’’ shall be deemed to be  references to ‘‘Commissioner of  central tax’’;

(vi) references to ‘‘State Goods and  Services Tax Act or Union Territory  Goods and Services Tax Act’’ shall be  deemed to be references to ‘‘Central  Goods and Services Tax Act’’;

(vii) references to ‘‘State tax or Union  territory tax’’ shall be deemed to be  references to ‘‘central tax’’.

1.    If we compare the above section 20 of IGST Act, 2017 with section 21 of UTGST Act, we find 25 provisions of CGST Act, 2017 are applicable both for IGST Act and UTGST Act and may also be for SGST Act.  However, the following two provisions of CGST Act are only applicable to UTGST Act, 2017 and may also be  for SGST Act.

(i)         composition levy listed under clause (ii) of section 21 of UTGST Act;

(ii)        settlement of funds listed under clause (xxv) of section 21 of UTGST Act.  2. Each State has enacted SGST Act for its State and it is not possible to discuss SGST Act passed by the  various States.

See also  GST Payable on Reverse Charge Basis [Section 9(3) of CGST Act, Section 5(3) of IGST Act and Section 7(3) of UTGST Act]
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