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CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax

Which statement about the application of the CGST Act's provisions to integrated tax under the IGST Act, 2017 is correct?

The CGST Act's provisions on matters like time and value of supply, input tax credit and registration apply mutatis mutandis to integrated tax, subject to the IGST Act and its rules. So the IGST Act is not self-contained, and no State adoption is needed.

  1. ACGST provisions on time and value of supply, input tax credit and registration apply mutatis mutandis to integrated tax, subject to the IGST Act and its rulesCorrect
  2. BCGST provisions apply to integrated tax only for returns and refunds, not for time or value of supply
  3. CCGST provisions do not apply to integrated tax, because the IGST Act is a self-contained code
  4. DCGST provisions apply to integrated tax only where the State concerned has adopted them by resolution

Explanation

The IGST Act lists matters such as scope of supply, time and value of supply, input tax credit, registration, returns and refunds whose CGST provisions apply mutatis mutandis to integrated tax, subject to the IGST Act and rules. The option limiting this to returns and refunds is wrong because time and value of supply are also on the list. No State resolution is needed.

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