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

Under the IGST Act, 2017, the provisions of the CGST Act relating to offences and penalties apply to integrated tax in which manner?

The CGST provisions on offences and penalties apply to integrated tax mutatis mutandis, so far as may be, as if they were enacted under the IGST Act. Section 20 of the IGST Act lists them expressly, with no limit to goods and no State notification needed.

  1. AThey do not apply, as IGST has its own separate penalty code
  2. BThey apply only to inter-State supplies of goods, not services
  3. CThey apply mutatis mutandis, so far as may be, as if enacted under the IGST ActCorrect
  4. DThey apply only after notification by each State Government

Explanation

Section 20 of the IGST Act lists offences and penalties among the matters whose CGST provisions apply mutatis mutandis, so far as may be, to integrated tax as if enacted under the IGST Act. The other options add restrictions that do not appear in the text.

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