Application of provisions of Central Goods and Services Tax Act
IGST s.20, IGST Act
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Amendment history
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Most of the CGST Act – scope of supply, time and value, input tax credit, registration, invoicing, returns, payment, refunds, assessment, audit, demands, appeals and offences – applies to IGST as well, with the changes stated here, such as the doubled thresholds and penalty limits.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The doubled figures matter: the penalty ceilings and the registration threshold references in the CGST Act apply to IGST with the modifications stated here – so a Rs 10,000 CGST penalty reads as Rs 20,000 in an IGST case.
The exact words of the law
2,313 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 there commendations 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. 1 [ Provided also that a maximum amount of forty crore rupees shall be payable for each appeal to be filed before the Appellate Authority or the Appellate Tribunal.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-08-16 · Substitutedby
Substituted by section 154 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024 .
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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