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Section 77: Tax wrongfully collected and paid to Central Government or State Government.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

(1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and the Union territory 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 such manner and subject to such conditions as may be prescribed.

(2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of central tax and State tax or, as the case may be, the Central tax and the Union territory tax payable.

Where this provision sits

ActThe Central Goods and Services Tax Act, 2017
Section77
Marginal noteTax wrongfully collected and paid to Central Government or State Government.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it1

Judgments that turned on this provision

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