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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties

Under section 20 of the IGST Act, 2017, how do the CGST provisions on inspection, search, seizure and arrest apply to integrated tax?

They apply mutatis mutandis, so far as may be, as if enacted under the IGST Act. Section 20 of the IGST Act lists inspection, search, seizure and arrest among the CGST provisions extended to integrated tax, subject to the IGST Act and its rules.

  1. AThey do not apply to integrated tax
  2. BThey apply mutatis mutandis, so far as may be, as if enacted under the IGST ActCorrect
  3. CThey apply only to inter-State supplies of goods, not services
  4. DThey apply only after the Council notifies them

Explanation

Section 20 of the IGST Act lists inspection, search, seizure and arrest among the CGST provisions that apply, subject to the IGST Act and rules, mutatis mutandis and so far as may be, in relation to integrated tax as if enacted under that Act. It makes no distinction between goods and services.

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