TAX WRONGFULLY COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT [SECTION 77] - GST Ready Reckoner - GST

..... TAX WRONGFULLY COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT Refund in case of tax wrongfully collected As per section 77(1) If a registered person has inadvertently paid Central tax or State tax/Union Territory tax considering the transaction as intra-state supply but which is subsequently held as interstate supply, the amount of CGST/SGST/UTGST tax so paid shall be refunded in such manner and subject to such conditions as may be prescribed. Similarly Section 19(1) of IGST Act pr .....

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TAX WRONGFULLY COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT SECTION 77 - GST Ready Reckoner - GST

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