Question 10 – Draft-Bills-Reports – Overview of the IGST Act – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 10 – Q 10. Are business processes and compliance requirement same in the IGST and CGST Acts? Ans: The procedure and compliance requirement are same for processes likes registration, return filing and payment of tax. Further, the IGST act borrows the provisions from the CGST Act as relating to assessment, audit, valuation, time of supply, invoice, accounts, records, adjudication, ap
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