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”
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
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