Tax wrongfully collected and paid to Central Government or State Government
Section 77
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
77. Tax wrongfully collected and paid to Central Government or State Government.-
(1) A registered person who has paid the central tax and State 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 s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =