Tax wrongfully collected and paid to Central Government or Union territory Government

Section 12 – Acts – DEMANDS AND RECOVERY – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 12 – CHAPTER VI DEMANDS AND RECOVERY Tax wrongfully collected and paid to Central Government or Union territory Government 12. (1) A registered person who has paid 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 and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =