Skip to content

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

Under the Integrated Goods and Services Tax Act, 2017, how are the CGST Act provisions relating to assessment treated in relation to integrated tax?

The CGST provisions on assessment apply mutatis mutandis, so far as may be, to integrated tax. The IGST Act lists assessment among the CGST topics it adopts, so no separate assessment code is needed for integrated tax.

  1. AThey apply mutatis mutandis, so far as may be, to integrated tax as they apply to central taxCorrect
  2. BThey do not apply, because IGST has its own separate assessment code
  3. CThey apply only to supplies made by registered persons within a single State
  4. DThey apply only to inter-State supplies of goods and not to services

Explanation

The IGST Act lists assessment among the CGST provisions that apply mutatis mutandis, so far as may be, to integrated tax as if enacted under that Act. It is not a separate code. Nor is the application limited to goods or to intra-State supplies.

Did you get it right without looking?

One question tells you little. A timed set on Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision shows your real accuracy, how long you take and where you lose marks.

Practise Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and RevisionFree diagnostic mock

More Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision questions