Section 77 of GST – Tax wrongfully collected and paid to Central Government or State Government

Section 77 of GST – Tax wrongfully collected and paid to Central Government or State Government. Everything you want to know about GST Section 77. In this section you may find all details for “Tax wrongfully collected and paid to Central Government or State Government” as per GST Act 2017Detailed Analysis of GST Section 77 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 77. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 77 of GST Act 2017 – Tax wrongfully collected and paid to Central Government or State Government, gst all sections and definitionsNow Check more details from below…..

Section 77 of GST – Tax wrongfully collected and paid to Central Government or State Government

(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.

2019-03-22T19:05:02+05:30GST Act|
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