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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Section 20 of the IGST Act, 2017 applies the CGST Act provisions on audit and on inspection, search, seizure and arrest to integrated tax. How does it apply them?

They apply mutatis mutandis, so far as may be, to integrated tax as if enacted under the IGST Act. Section 20 of the IGST Act lists audit and inspection, search, seizure and arrest among such provisions, with no turnover limit and no dependence on State law.

  1. AOnly for supplies exceeding ₹40 crore
  2. BOnly where the State GST Act is silent
  3. CMutatis mutandis, so far as may be, as if enacted under the IGST ActCorrect
  4. DNot at all, because IGST has its own separate audit code

Explanation

Section 20 of the IGST Act lists audit and inspection, search, seizure and arrest among the matters whose CGST provisions apply to integrated tax mutatis mutandis, so far as may be, as if enacted under the IGST Act. It sets no turnover condition and does not defer to State law.

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