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

Tax wrongfully collected and paid to Central Government or State Government.
Section 19
GST
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Integrated Goods And Services Tax Act, 2017
Tax wrongfully collected and paid to Central Government or State Government.
19. (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall be granted refund of the amount of integrated

= = = = = = = =

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

= = = = = = = =