TMI BlogRefund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term...Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of IGST Act, 2017 covers both the cases where the inter-State or intra-State supply made by a taxpayer, is either subsequently found by taxpayer himself as intra-State or interState respectively or where the inter-State or intra-State supply made by a taxpayer is subsequently found/ held as intra-State or inter-State respectively b..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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