Tax wrongfully collected and paid to Central Government or State Government.
Section 77
GST
DEMANDS AND RECOVERY
Central Goods And Services Tax Act, 2017
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-Stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =