Section 19
Tax wrongfully collected and paid to Central Government or State Government.
The Integrated Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
(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.
(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.