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

By | July 29, 2017
(Last Updated On: July 29, 2017)

 Section 77 Assam GST Act 2017

( Section 77 Assam 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 preserved.

(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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