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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

Under the Integrated Goods and Services Tax Act, 2017, how do the provisions of the CGST Act on appeals and revision apply to integrated tax?

The CGST provisions on appeals and revision apply to integrated tax mutatis mutandis, so far as may be, as if they were enacted under the IGST Act. The IGST Act borrows the CGST machinery instead of creating a separate appeal code.

  1. AThey apply mutatis mutandis, so far as may be, as if enacted under the IGST ActCorrect
  2. BThey do not apply, because the IGST Act has its own separate appeal code
  3. CThey apply only to appeals against penalties and not to tax demands
  4. DThey apply only if the State Government notifies them for integrated tax

Explanation

The IGST Act lists appeals and revision among the CGST provisions that apply mutatis mutandis, so far as may be, to integrated tax as if enacted under the IGST Act. The claim of a separate appeal code is wrong because the IGST Act relies on the CGST machinery.

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