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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 statement about the application of CGST provisions to integrated tax under section 20 of the IGST Act, 2017 is correct?

The CGST provisions on assessment, audit, demands and recovery, advance ruling, and appeals and revision apply mutatis mutandis, so far as may be, to integrated tax. Section 20 of the IGST Act lists all of them, so none is excluded.

  1. AThe CGST provisions on assessment, audit, demands and recovery, advance ruling and appeals and revision apply mutatis mutandis to integrated tax, so far as may beCorrect
  2. BAssessment provisions apply to integrated tax, but advance ruling and appeals do not
  3. COnly the provisions on registration and returns apply, and a separate procedure governs assessment and recovery
  4. DCGST provisions apply to integrated tax only where the supplier is located in the same State

Explanation

Section 20 of the IGST Act lists the CGST provisions applying mutatis mutandis to integrated tax, so far as may be. The list includes assessment, audit, demands and recovery, advance ruling, and appeals and revision. It does not exclude advance ruling or appeals, so the option that does is wrong.

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