Tax wrongfully collected and deposited with the Central or a State Government
Section 19
Bill
MISCELLANEOUS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
19. Tax wrongfully collected and deposited with the Central or a State Government
\n (1) A taxable person who has paid IGST on a supply considered by him to be an inter-state supply, but which is subsequently found to be an intra-State supply, shall, be granted refund of the amount of<\/p>\n
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