Tax wrongfully collected and paid to Central Government or State Government.

Section 77 – Acts – DEMANDS AND RECOVERY – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 77 – Tax wrongfully collected and paid to Central Government or State Government. 77. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax 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

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