Section 77 Himachal Pradesh GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | August 21, 2017
(Last Updated On: August 21, 2017)

Section 77 Himachal Pradesh GST Act 2017

( Section 77 Himachal Pradesh GST Act 2017  explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER-XV DEMANDS AND RECOVERY  )

Tax wrongfully collected and paid to Central Government or State Government

77. (1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.

(2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of State tax payable.


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

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