Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017

 

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

 


 

Section 19 of IGST Act, 2017

 

The below post explains about Tax wrongfully collected and paid to Central Government or State Government under section 19 of IGST Act,2017.

 

Section 19 of IGST Act, 2017 explains Tax wrongfully collected and paid to Central Government or State Government as below: (The amendments if any will also be updated here soon).

 

The extract of Section 19 of IGST Act,2017 quoted below:

 

19 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

Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017to 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.

 

The above information clarifies about Tax wrongfully collected and paid to Central Government or State Government under section 19 of IGST Act,2017.  

 

 

 

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