Important Keyword: Section 19.
Table of Contents
GST Section 19. Tax wrongfully collected and paid to Central Government or State Government. –
(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.
Web Stories: Notification No. 11/2017 – Central Tax: Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
Download Pdf: https://taxinformation.cbic.gov.in/
