Section 19 of IGST Act 2017: Tax Wrongfully Collected and Paid to Central/ State Government

Section 19: “Tax Wrongfully Collected and Paid to Central/ State Government” (IGST Act, 2017)

Provisions under Section 19 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Tax Wrongfully Collected and Paid to Central/ State Government”, are as under:

(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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