Section 77 West Bengal GST Ordinance 2017
[ Section 77 West Bengal GST Ordinance 2017 explainsTax 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.
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