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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

Which of the following correctly states the position on how the IGST Act treats demands and recovery?

The CGST Act provisions on demands and recovery apply mutatis mutandis to integrated tax, so far as may be, as if enacted under the IGST Act, according to section 20 of the IGST Act.

  1. AThe IGST Act has a separate self-contained code for demands and recovery, independent of the CGST Act
  2. BDemands and recovery provisions of the CGST Act apply mutatis mutandis to integrated tax, as if enacted under the IGST ActCorrect
  3. CDemands and recovery under IGST are handled only by State tax officers under the SGST Act
  4. DDemands and recovery provisions apply to integrated tax only in respect of imports

Explanation

Section 20 of the IGST Act lists demands and recovery among the CGST provisions that apply mutatis mutandis, so far as may be, to integrated tax. It is not a separate code and is not limited to imports.

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