Tax wrongfully collected and paid to Central Government or State Government.
UTGST |
section 19 |
Posted on :
25/02/2021 |
Updated as on :
25/02/2021
–(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 prescribed.
(2) A registered person who has paid central tax and State tax or Union territory tax,
as the case may be, on a transaction considered by him to be an intra-State supply, but
which is subsequently held to be an inter-State supply, shall not be required to pay any
interest on the amount of integrated tax payable.