Section 19 – Acts – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS – INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – Section 19 – 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 tax so paid in such manner and subject to such conditions as may be p
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