Tax wrongfully collected and deposited with the Central or a State Government
Section 30
Bill
MISCELLANEOUS
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
30. Tax wrongfully collected and deposited with the Central or a State Government
A taxable person who has paid IGST on a transaction considered by him to be an interstate supply, but which is subsequently held to be an intra-state supply, shall, upon payment of CGST and SGST in the appropri
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