12 Tax wrongfully collected and paid to Central Government or Union territory Government- UTGST Bill 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 CHAPTER VI DEMANDS AND RECOVERY Tax wrongfully collected and paid to Central Government or Union territory Government. 12. (1) A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which… Read More »