Section 30 – Draft-Bills-Reports – MISCELLANEOUS – Draft – INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) – Draft June 2016 – Section 30 – 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 appropriate State, be allowed to take the amount of IGST so paid as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =