Cross-empowerment under section 4 of I.G.S.T. Act 2017 and ...

State Authorities Can Enforce CGST/IGST Provisions, Not UPGST, in Inter-State Trade Per IGST Act Section 20(xv) Compliance.

April 17, 2018

Case Laws GST HC

Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can also enforce the provisions of C.G.S.T. Act 2017 or I.G.S.T. Act 2017, but it does not mean that they can apply the provisions of U.P.G.S.T. Act 2017 or Rules made thereunder to cases of inter-State trade in violation of section 20(xv) of I.G.S.T. Act 2017. - HC

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Cross-empowerment under section 4 of I.G.S.T. Act 2017 and ...

State Authorities Can Enforce CGST/IGST Provisions, Not UPGST, in Inter-State Trade Per IGST Act Section 20(xv) Compliance.

April 17, 2018

Case Laws GST HC

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