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 is listed in section 20 of the IGST Act as a CGST matter applicable to integrated tax, along with advance ruling?
Demands and recovery is listed in section 20 of the IGST Act along with advance ruling, so those CGST provisions apply to integrated tax mutatis mutandis. Customs valuation and compensation rates are not in that list.
- ADemands and recoveryCorrect
- BRegistration under the State laws only
- CCompensation to States rates
- DCustoms valuation
Explanation
Section 20 lists 'demands and recovery' as item (xvi), alongside advance ruling. The other options are not in the list.
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