Section 19 IGST Act 2017 – Tax wrongfully collected and paid to Central Government or State Government

By | April 23, 2017
(Last Updated On: June 28, 2017)

Section 19 IGST Act 2017

[ Section 19 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ]

Section 19 IGST Act 2017 deals with Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.)

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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