Section 20 IGST Act 2017- Application of provisions of Central Goods and Services Tax Act

By | April 23, 2017
Print Friendly, PDF & Email
(Last Updated On: August 4, 2018)

Section 20 IGST Act 2017

[ Section 20 IGST Act 2017 Comes into force w.e.f 22.06.2017 vide Notification No. 1/2017 – Integrated Tax Dated 19.06.2017 ]

Section 20 IGST Act 2017 deals with Application of provisions of Central Goods and Services Tax Act in  CHAPTER IX  MISCELLANEOUS

( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.)

Application of provisions of Central Goods and Services Tax Act.

20. Subject to the provisions of this Act and the rules [ Note -1  ]  made thereunder, the provisions of Central Goods and Services Tax Act [ Note 9 ] relating to,––

(i) scope of supply; [ Note -5 ,18]

(ii) composite supply and mixed supply;

(iii) time and value of supply; [ Note -4 ,10 ,12,14B ,17]

(iv) input tax credit; [ Note- 2 and 4,10 ,12,14B ,17]

(v) registration;[ Note 8 , 8A ,13,14A ]

(vi) tax invoice, credit and debit notes;

(vii) accounts and records;

(viii) returns, other than late fee; (Note – 11 , 15  )

(ix) payment of tax;

(x) tax deduction at source;

(xi) collection of tax at source;

(xii) assessment;

(xiii) refunds; [ Note -3 ,  6 ,7 ,14 ]

(xiv) audit;

(xv) inspection, search, seizure and arrest;

(xvi) demands and recovery;

(xvii) liability to pay in certain cases;

(xviii) advance ruling;

(xix) appeals and revision;

(xx) presumption as to documents;

(xxi) offences and penalties;

(xxii) job work;

(xxiii) electronic commerce;

(xxiv) transitional provisions; and

(xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty,

shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to central tax as if they are enacted under this Act:

Provided that in the case of tax deducted at source, the deductor shall deduct tax at the rate of two per cent. from the payment made or credited to the supplier:

Provided further that in the case of tax collected at source, the operator shall collect tax at such rate not exceeding two per cent, as may be notified on the recommendations of the Council, of the net value of taxable supplies:

Provided also that for the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier:

Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties.


Notifications issued under Section 20 IGST Act 2017

18 Notification No 17/2018 Integrated Tax (Rate) 26th July, 2018 Dated Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

17  Notification No 14/2018 Integrated Tax (Rate)  Dated 26 th July, 2018 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

16. Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website vide Notification No 9/2018  Central Tax Dated 23rd January, 2018

15  Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 69/2017 Central Tax dated 21st December, 2017

14B  Notification No 39/2017 Integrated Tax (Rate) dated 13th October, 2017 Seeks to amend notification No. 8/2017-Integrated Tax (Rate).

14A  Notification No 9/2017 Integrated Tax Dated 13th October, 2017 Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”

IGST Rules, 2017 Notified w.e.f 22.06.2017  by Notification No. 4/2017 – Integrated Tax Dated 28th June, 2017

2. Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under IGST Act 2017 : Notification No.5/2017-Integrated Tax (Rate) Dated 28th June, 2017

3.  Prescribing refund of 50% of IGST on supplies to CSD under section 20 of IGST Act 2017 Vide Notification No.6/2017-Integrated Tax (Rate) Dated 28th June, 2017

4. To notify the rates for supply of services under IGST Act vide Notification No. 8/2017-Integrated Tax (Rate) Dated 28th June, 2017

5. To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act vide Notification No. 11/2017-Integrated Tax (Rate) Dated 28th June, 2017

6. To notify the supplies not eligible for refund of unutilized ITC under IGST Act vide Notification No. 12/2017-Integrated Tax (Rate) Dated 28th June, 2017

7. To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act Vide Notification No. 13/2017-Integrated Tax (Rate) Dated 28th June, 2017

8. To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator vide Notification No. 14/2017-Integrated Tax (Rate) Dated 28th June, 2017

8A Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration vide Notification No 8/2017 Integrated Tax Dated 14th September, 2017

9 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 vide  Circular No. 3/3/2017 – GST Dated 5th July, 2017

10 Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% Vide Notification No 20/2017 Integrated Tax (Rate) Dtd 22nd Aug 2017

11. Seeks to extend time period for filing of details in FORM GSTR-5A for month of July vide

12. Notification No 25/2017 Central Tax Dtd 28th August, 2017Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services. vide Notification No. 24/2017-Integrated Tax (Rate) dated  the 21st September, 2017

13. Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2) vide Notification No 10/2017 Integrated Tax Dated 13th October, 2017

14 Seeks to cross-empower State Tax officers for processing and grant of refund vide Notification No 11/2017 Integrated Tax dated 13th October, 2017

Share your thoughts on Section 20 IGST Act 2017 by commenting below :-

Related Books on IGST Act 2017

Section 20 IGST Act 2017

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

14 thoughts on “Section 20 IGST Act 2017- Application of provisions of Central Goods and Services Tax Act

  1. Pingback: Notifying www.gst.gov.in as Common Goods and Services Tax Electronic Portal - Notification No. 4/2017 – Central Tax - Tax Heal

  2. Pingback: Interest Rate for Late payment of IGST , Refund and Delayed Refund - Notification No. 6/2017 – Integrated Tax Dated 28th June, 2017 - Tax Heal

  3. Pingback: 50% refund of IGST on supplies to Canteen Stores Department / CSD -Notification No.6/2017-Integrated Tax (Rate) Dated 28th June, 2017 - Tax Heal

  4. Pingback: Section 55 CGST Act 2017- Refund in certain cases. - Tax Heal

  5. Pingback: Supplies Neither Goods nor Services- IGST Act - Notification No. 11/2017-Integrated Tax (Rate) Dated 28th June, 2017 - Tax Heal

  6. Pingback: No Refund of unutilized ITC under IGST Act - Notification No. 12/2017-Integrated Tax (Rate) Dated 28th June, 2017 - Tax Heal

  7. Pingback: Refund of Tax to specialised agencies ,UN, diplomatic mission etc -IGST Act - Notification No. 13/2017-Integrated Tax (Rate) Dated 28th June, 2017 - Tax Heal

  8. Pingback: IGST Rules 2017 -Notification No. 4/2017 – Integrated Tax Dated 28th June, 2017 - Tax Heal

  9. Pingback: Rates for supply of services under IGST Act - Notification No. 8/2017-Integrated Tax (Rate) Dated 28th June, 2017 - Tax Heal

  10. Pingback: Inter-State supplies Services - Tax to be paid by E commerce operator IGST Act -Notification No. 14/2017-Integrated Tax (Rate) Dated 28th June, 2017 - Tax Heal

  11. Pingback: Notification No 37/2017 Central Tax : Extension of LUT to all exporters - Tax Heal

  12. Pingback: Govt Scheme to compensate units that lost excise-exempt after GST : Download - Tax Heal

  13. Pingback: Notification No 9/2018  Central Tax : e-way bill website - Tax Heal

  14. Pingback: No GST on Goods sold on high seas sale basis : AAR - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *