Tax wrongfully collected and paid to Central Government or State Government,Section 19 of IGST Act,2017
Section 19 of IGST Act, 2017
The below post explains about Tax wrongfully collected and paid to Central Government or State Government under section 19 of IGST Act,2017.
Section 19 of IGST Act, 2017 explains Tax wrongfully collected and paid to Central Government or State Government as below: (The amendments if any will also be updated here soon).
The extract of Section 19 of IGST Act,2017 quoted below:
19 Tax wrongfully collected and paid to Central Government or State Government.
19. (1) A registered person who has paid integrated tax on a supply considered by
him to be an inter-State supply, but which is subsequently held to be an intra-State supply,
shall be granted refund of the amount of integrated tax so paid in such manner and subject
to such conditions as may be prescribed.
(2) A registered person who has paid central tax and State tax or Union territory tax,
as the case may be, on a transaction considered by him to be an intra-State supply, but
which is subsequently held to be an inter-State supply, shall not be required to pay any
interest on the amount of integrated tax payable.
The above information clarifies about Tax wrongfully collected and paid to Central Government or State Government under section 19 of IGST Act,2017.
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