Section 19 of IGST – Tax wrongfully collected and paid to Central Government or State Government. Complete Details for IGST Section 19. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Tax wrongfully collected and paid to Central Government or State Government IGST Act 2017. Detailed Analysis of IGST Section 19 of Integrated goods & Service tax Act 2017. We Provide Complete Details for All IGST Section’s and In this article you may find all details for IGST Section 19. Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 19 of IGST Act 2017 – Tax wrongfully collected and paid to Central Government or State Government, IGST all sections and definitions. Now Check more details from below…..
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Section 19 of IGST – Tax wrongfully collected and paid to Central Government or State Government
(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.
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