Notification No. 04/2017 — Integrated Tax Explained

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Notification No. 04/2017 – Integrated Tax: Seeks to notify IGST Rules, 2017

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R. (E).- In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely:-

Short title and commencement.-(1) These rules may be called the Integrated Goods and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force on the 22^nd day of June, 2017.

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.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 04/2017 — Integrated Tax

Q1: What is Notification No. 04/2017 IGST?

Answer: It introduces IGST Rules, 2017.
It also states that CGST Rules will apply to IGST.

Q2: Does IGST have separate rules?

Answer: Not fully.
It mainly follows CGST Rules.

Q3: What does “so far as may be” mean?

Answer: Apply rules where relevant.
Ignore where not applicable.

Q4: Who should follow IGST Rules?

Answer: All inter-state suppliers.
Any business dealing with IGST must comply.

Q5: Are invoice rules same for IGST?

Answer: Yes.
CGST invoice rules apply.

Q6: What about returns?

Answer: Same process.
No separate IGST return system.

Q7: Is this still applicable?

Answer: Yes.
It forms the base of GST system.

Q8: What is Section 20 IGST Act?

Answer: It links CGST provisions.
Ensures uniformity across GST.

Q9: Do I need separate compliance system?

Answer: No.
Same system works for all GST types.

Q10: Does it apply to services also?

Answer: Yes.
Both goods and services are covered.

Q11: Can IGST rules override CGST rules?

Answer: Rarely.
CGST rules are primary.

Q12: What if conflict arises?

Answer: Specific IGST provisions apply.
Otherwise CGST rules prevail.

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