Provisions under Rule 2 of the IGST Rules, 2017 relating to “Application of CGST Rules”:
IGST Rule 2: Application of Central Goods and Services Tax Rules [*1]
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.
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Notes (History of Amendments in Bare Text):
1. IGST Rules 2017 notified vide Notification 4/2017 dated 28/06/2017. Rule 2 effective from 22/06/2017.