THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
DEMANDS AND RECOVERY
Section 77: Tax wrongfully collected and paid to Central Government or State Government.
(1) A registered person who has paid the central tax
2(21)
“central tax” means the central goods and services tax levied under section 9;
and State tax
or, as the case may be, the central tax
2(21)
“central tax” means the central goods and services tax levied under section 9;
and the Union territory tax on a
transaction considered by him to be an intra-State supply, but which is
*subsequently held to be an inter-State supply, shall be refunded the amount of
taxes so paid in such manner and subject to such conditions
as may be prescribed.
(2) A registered person who has paid integrated tax on a transaction considered
by him to be an inter-State supply, but which is
*subsequently held to be an
intra-State supply, shall not be required to pay any interest on the amount of
central tax
2(21)
“central tax” means the central goods and services tax levied under section 9;
and State tax or, as the case may be, the central tax
2(21)
“central tax” means the central goods and services tax levied under section 9;
and the Union
territory tax payable.