APPLICABILITY OF CERTAIN PROVISIONS OF ‘CGST’ TO ‘IGST’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 24-3-2017
Section17 of 'The Integrated Goods and Services Tax Act, 2016' provides that the provisions relating to registration, valuation, time of supply of goods, time of supply of services, change in rate of tax in respect of supply of goods or services, input tax credit and utilization thereof, distribution of input tax credit by an Input Service Distributor, job work, accounts and records, payment, tax deduction at source, return, tax collection at source, audit, assessment, adjudication, demands, refunds, interest, recovery of tax, offences and penalties, inspection, search and seizure, prosecution and power to arrest, appeals, review, advance ruling and compounding shall apply, so far as may be, in relation to the levy of tax under this Act as they apply in relation to levy of tax under the CGST Act,2016.
The applicable rules topic
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uired, under Section 28, to issue the invoice with respect to the supply; or
* the date on which the supplier receives the payment with respect to the supply.
Time of supply of services
Section 13 of the Act deals with the time of supply of services. Section 13(2) provides that the time of supply of services shall be the earlier of the following dates, namely,-
* the date of issue of invoice by the supplier or the last date on which he is required, under Section 28 to issue the invoice with respect to the supply; or
* the date on which the supplier receives the payment with respect to the supply.
Change in rate of tax in respect of supply of goods or services
Notwithstanding anything contained in Section 12 or Section 13, the time of supply, in cases where there is a change in the rate of tax in respect of goods or services, shall be determined as per the provisions contained in Section 14 of the Act.
Input tax credit and utilization
Chapter V of the Act deals with input ta
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with the special procedure for removal of goods for certain purposes.
Payment of tax
Chapter IX deals with the payment of tax. The following are the sections dealing with the payment of tax-
* Section 44 – Payment of tax, interest, penalty and other amounts;
* Section 45 – Interest on delayed payment of tax;
Tax Deduction at source
Section 46 of the Act deals with tax deduction at source. The said section provides that the Central or a State Government may mandate a department or establishment of the Central or State Government or local authority or Governmental agencies or such persons or category of persons as may be notified by the Central or the State Government on the recommendations of the GST Council.
The proviso to Section 17 of the IGST Act provides that in the case of tax deduction at source, the deductor shall deduct tax at the rate of 2% from the payment made or credited to the supplier.
Return
Chapter VIII of the Act deals with filing of various types of retur
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t. The following are the sections dealing with Audit-
* Section 63 – Audit by tax authorities;
* Section 64 – Special Audit;
* Section 65 – Power of CAG to call for information for audit.
Assessment
Chapter XV of the Act deals with the assessment types and procedures. The following are the sections dealing with the assessment-
* Section 57 – Self assessment;
* Section 58 – Provisional assessment;
* Section 59 – Scrutiny of returns;
* Section 60 – Assessment of non filers of returns;
* Section 61 – Assessment of unregistered persons;
* Section 62 – Summary assessment in certain special cases.
Adjudication, demand and recovery of tax
Chapter XVII of the Act deals with the above. The following are the sections dealing with adjudication, demand and recovery of tax-
* Section 66 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppressio
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ax amount, if any. The following are the sections dealing with refunds-
* Section 48 – Refund of tax;
* Section 49 – Refund in certain cases;
* Section 50 – Interest on delayed refunds;
* Section 51 – Consumer Welfare Fund;
* Section 52 – Utilization of the fund.
Offences and penalties
Chapter XIX of the Act deals with offences and penalties. The following sections deal with offences and penalties-
* Section 85 – Offences and penalties;
* Section 86 – General penalty;
* Section 87 – General disciplines related to penalty;
* Section 88 – Power to impose penalty in certain cases;
* Section 89 – Detention, seizure and release of goods and conveyances in transit;
* Section 90 – Confiscation of goods and/or conveyances and levy of penalty;
* Section 91 – Confiscation of penalty not to interfere with other punishments.
Inspection, search, seizure and arrest
Chapter XVIII of the Act deals with the powers given to GST officers for inspection, search and seizure. The
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ls with appeals and revision-
* Section 98 – Appeals to First Appellate Authority;
* Section 99 – Revisional powers of Chief Commissioner or Commissioner;
* Section 100 – Constitution of the National Appellate Tribunal;
* Section101 – Appeals to the Appellate Tribunal;
* Section 102 – Order of the Appellate Tribunal;
* Section 103 – Procedure of Appellate Tribunal;
* Section 104 – Interest on refund of pre-deposit;
* Section 105 – Appearance by authorized representative;
* Section 106 – Appeal to the High Court;
* Section 107 – Appeal to the Supreme Court;
* Section 108 – Hearing before Supreme Court;
* Section 109 – Sums due to be paid notwithstanding appeal etc.,
* Section 110 – Exclusion of time taken for copy;
* Section 111 – Appeal not to be filed in certain cases;
* Section 112 – Non appealable decisions and orders.
Advance Ruling
Chapter XXII of the Act deals with advance ruling. The following are the sections dealing with advance ruling-
* Sect
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Job work) CGST law applicable in IGST also.
Rgds,
MK
Dated: 25-3-2017
Reply By Subhash Modi as =
In case of refund of IGST paid on deemed export supplies claimed by the receiver of qualifying goods (inter-state sale) is the jurisdictional authority in the receiving state authorised to sanction and grant refund of half of the IGST by debit to the CGST account and other half to the SGST account of the originating state or instead the receiving state as the respective CGST and state wise deemed export notifications 47, 48 and 49 have been issued under the CGST Act and the state acts and no parallel notification has been issued under IGST Act?
Do these enabling provisions in the CGST (applicability to IGST Act) empower the proper officer to sanction and grant refund in the receiving state even if the IGST was paid in the originating state utilising IGST and/or CGST and or SGST credit or cash, if short)/
Thanking you in anticipation
Dated: 1-1-2018
Scholarly articles for knowl
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