Section 20 of IGST Act 2017: Application of Provisions of CGST Act

Provisions under Section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Application of Provisions of the Central Goods and Services Tax (CGST) Act”, are as under:

Section 20 of IGST Act 2017: Application of Provisions of the Central Goods and Services Tax Act (CHAPTER IX MISCELLANEOUS)

Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,–

(i) scope of supply;

(ii) composite supply and mixed supply;

(iii) time and value of supply;

(iv) input tax credit;

(v) registration;

(vi) tax invoice, credit and debit notes;

(vii) accounts and records;

(viii) returns, other than late fee;

(ix) payment of tax;

(x) tax deduction at source;

(xi) collection of tax at source;

(xii) assessment;

(xiii) refunds;

(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.

Provided also that where the appeal is to be filed before the Appellate Authority or the Appellate Tribunal, the maximum amount payable shall be fifty crore rupees and one hundred crore rupees respectively. [Refer Note 1]

Amendments History:

1. Fifth Proviso inserted vide the IGST (Amendment) Act, 2018 (GOI Notification dated 30/08/2018), followed with CBIC Notification on commencement date of 01/02/2019 vide Integrated Tax Notification 1/2019 dated 29/01/2019.

Related Notifications:

1. CBEC notifies the website http://www.gst.gov.in managed by the GSTN, as the Common GST Portal/ e-GST Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill u/s 146 of the CGST Act & u/s 20 of the IGST Act, applicable w.e.f. 22/06/2017, vide Central Tax Notification 4/2017 dated 19/06/2017.

Commentary on Section 20 of the IGST Act

Section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017 outlines the application of various provisions from the Central Goods and Services Tax (CGST) Act. The provisions listed in clause (i) to clause (xxv) above are applied, with necessary modifications, to integrated tax in the same way they are applied to central tax.

Section 20 also provides specific rules for tax deducted at source, tax collected at source and the value of a supply. In the case of tax deducted at source, the deductor must deduct 2% of the payment made or credited to the supplier. For tax collected at source, the operator shall collect tax at a rate not exceeding 2% of the net value of taxable supplies, as recommended by the GST Council.

The value of a supply includes taxes, duties, cesses, fees and charges levied under any law, except for the IGST Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier.

In cases where a penalty is leviable under both the CGST Act and the State Goods and Services Tax (SGST) Act or the Union Territory Goods and Services Tax (UTGST) Act, the penalty under the IGST Act shall be the sum total of these penalties.

For appeals filed before the Appellate Authority or the Appellate Tribunal, the maximum amount payable is capped at fifty crore rupees and one hundred crore rupees, respectively.

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Note: The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the 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.