Section 77 – Tax wrongfully collected and paid to Central Government or State Government of CGST ACT, 2017<\/p>\n
77. (1) A registered person who has paid the Central tax and State tax or, as the case
\nmay be, the Central tax and the Union territory tax on a transaction considered by him to be
\nan intra-State supply, but which is subsequently held to be an inter-State supply, shall be
\nrefunded the amount of taxes so paid in such manner and subject to such conditions as may
\nbe prescribed.
\n(2) A registered person who has paid integrated tax on a transaction considered by him
\nto be an inter-State supply, but which is subsequently held to be an intra-State supply, shall
\nnot be required to pay any interest on the amount of central tax and State tax or, as the case
\nmay be, the Central tax and the Union territory tax payable.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 77 – Tax wrongfully collected and paid to Central Government or State Government of CGST ACT, 2017 77. (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 … Continue reading “Section 77 – Tax wrongfully collected and paid to Central Government or State Government of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/281"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=281"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/281\/revisions"}],"predecessor-version":[{"id":282,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/281\/revisions\/282"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}