Tax wrongfully collected and deposited with the Central or a State Government
Section 53
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
53. Tax wrongfully collected and deposited with the Central or a State Government
(1) A taxable person who has paid CGST/SGST (in SGST Act) on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply, shall, upon payment of IGST, be all
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