Tax wrongfully collected and deposited with the Central or a State Government
Section 70
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
70. 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 be
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