Finance & Law Explained in 2 Minutes
Allied GST Cross-Act Concordance
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Professional decision control
| Provision | Connected law | Rules | Instruments | Forms/evidence | Decision |
|---|---|---|---|---|---|
| IGST s.5 | CGST s.9, s.15; Customs Tariff Act s.3 | CGST Rules; IGST Rules | Rate/RCM/ECO notifications | Invoice, Bill of Entry, GSTR-1, GSTR-3B | Levy, value and liability |
| IGST ss.7-9 | CGST definitions; State/UT levy | Jurisdiction rules | Nature-of-supply instruments | Contract, GSTIN, movement records | Correct tax head |
| IGST s.10 | CGST invoice and e-way bill | Rules 46, 48, 138 | Place-of-supply circulars | Invoice, LR, delivery/installation proof | Domestic goods POS |
| IGST s.11 | Customs Act and FTP | Customs/ICEGATE process | Import/export instruments | Bill of Entry, shipping bill | Import/export goods POS |
| IGST s.12 | CGST Act/Rules | IGST Rules 4-7 | Circulars 184, 203, 209, 220, 242 | Recipient records, property/event/travel evidence | Domestic services POS |
| IGST s.13 | FEMA, Customs, SEZ | Refund and invoice rules | Circulars 202, 230, 232 | Contract, foreign remittance, location proof | Cross-border services POS |
| IGST s.14 | CGST registration/returns | Rule bridge | OIDAR rate/registration instruments | GSTR-5A, payment records | OIDAR liability |
| IGST s.14A | CGST registration/returns | Rule bridge | Offshore actionable-claim instruments | Platform and recipient records | Offshore supplier liability |
| IGST s.16 | CGST s.54; SEZ Act | Rules 89, 96, 96A | Refund and LUT circular chain | LUT, shipping bill, BRC/FIRC, endorsement | Zero rating |
| IGST ss.17-18 | CGST credit/utilisation | Settlement of Funds Rules | Settlement notifications | Ledger and jurisdiction reports | Fund settlement |
| IGST s.19 | CGST/SGST/UTGST wrong-head provisions | Refund/payment rules | Clarifications | Original challan, fresh payment, refund | Wrong tax head |
| UTGST s.7 | CGST s.9 | CGST Rules via s.21 | UT tax rate/exemption notifications | Invoice, GSTR-1, GSTR-3B | UTGST levy |
| UTGST ss.9-10 | CGST payment and credit | Rules 85-88 | Utilisation notifications | Electronic ledgers | UT credit/payment |
| UTGST s.21 | Specified CGST provisions | CGST Rules | UT-specific substitutions | All connected forms | Procedural adoption |
| Compensation Cess s.8 | CGST levy/value; Customs Tariff Act | CGST Rules via s.11 | Compensation Cess rate notifications | Invoice, Bill of Entry, return | Cess levy and rate |
| Compensation Cess s.9 | CGST returns/refunds | Rules 89-97A | Circular 1/1/2017-Compensation Cess | GSTR-3B, RFD, shipping evidence | Payment and refund |
| HSNS ss.3-5 | Customs tariff/product schedules; excise interface | HSNS Rules | Commencement/rate instruments | Machine/process declaration | Capacity-based cess |
| HSNS ss.8-10 | Portal registration/payment | HSNS Rules | Advisories 01,02,06,07 | Registration, declaration, return, challan | Monthly compliance |
| HSNS ss.24-26 | BSA/BNSS procedural evidence | HSNS Rules | Advisory 09 and enforcement instruments | Sealing, inventory, search records | Enforcement |
Use boundary
Use the matrix as a research and implementation aid. Open each official provision and transaction-date instrument before concluding.