19 Tax wrongfully collected and paid to Central Government or State Government-IGST Bill 2017

By | April 14, 2017
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(Last Updated On: April 14, 2017)

THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017

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.

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One thought on “19 Tax wrongfully collected and paid to Central Government or State Government-IGST Bill 2017

  1. Pingback: IGST Bill 2017 Chapter Wise and Section Wise - Tax Heal

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