IGST Section 19 – Tax Wrongfully Collected and Paid to Central Government or State Government [Updated 2019]

IGST Section 19 – Tax wrongfully collected and paid to Central Government or State Government

IGST Section 19 (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.

IGST Section 19 (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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