The Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Rules, 2017
Rule 2: Application of Central Goods and Services Tax Rules.
2. 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.
