Rule 2 of IGST Rules 2017: Application of CGST Rules

Provisions under Rule 2 of the Integrated Goods and Services Tax (IGST) Rules, 2017 relating to “Application of CGST Rules”, applicable w.e.f. 22/06/2017, are as under:

IGST Rule 2: Application of Central Goods and Services Tax Rules

The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax.

Amendments History:

NA

Commentary on Rule 2 of the IGST Rules, 2017

Rule 2 of the Integrated Goods and Services Tax (IGST) Rules, 2017, deals with the application of the Central Goods and Services Tax (CGST) Rules in relation to the IGST Act. It can be broken down into a few key elements:

1. Purpose: Rule 2 serves to clarify that the CGST Rules, 2017, are applicable in the context of IGST, as long as they are relevant and applicable. This is important as it ensures that there is consistency and coherence between the two tax regimes.

2. Reference to Section 20: The rule specifically mentions Section 20 of the IGST Act, which lists down provisions of the CGST Act that are applicable to the IGST Act. Section 20 of the IGST Act, 2017, essentially provides that certain provisions of the CGST Act, 2017, will apply to the IGST Act as if they were enacted under the IGST Act itself.

3. Extent of Application: The rule states that the CGST Rules shall apply to IGST “so far as may be,” which means that they will apply only to the extent that they are relevant and appropriate in the context of IGST. This provides flexibility and ensures that only the necessary rules are applied, avoiding potential confusion or conflict between the two tax regimes.

In conclusion, Rule 2 of the IGST Rules, 2017, establishes the applicability of the CGST Rules, 2017, to the IGST Act, ensuring that the two tax regimes are aligned and function cohesively. By clarifying the extent of the application and referring to Section 20 of the IGST Act, this rule helps maintain consistency and avoid potential legal ambiguities.

—–

Note: The Integrated Goods and Services Tax (IGST) Rules 2017 were initially notified by CBEC vide Integrated Tax Notification 4/2017 dated 28/06/2017 (Rule 1 & 2). Subsequently, IGST Rule 3 has been inserted vide Notification 12/2017 and IGST Rules 4 to 9 have been inserted vide Notification 4/2018. Information on this page is a Rule-wise compilation of Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.