APPLICATION OF PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT [SECTION 20 OF THE IGST ACT, 2017]

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..... also: *  scope of supply * composite supply and mixed supply * time and value of supply * input tax credit * registration * tax invoice, credit and debit notes * accounts and records * returns, other than late fee * payment of tax * tax deduction at source [TDS rate under IGST - 2%] * collection of tax at source [TCS rate under IGST - not exceeding 2%] * assessment .....

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