GSTplus HelpCenter

Search for answers to your questions by entering keywords below, or look through our knowledge base.

  1. GSTplus HelpCenter
  2. Model GST Law
  3. CHAPTER – XIV DEMANDS AND RECOVERY

53. Tax wrongfully collected and deposited with the Central or a State Government

Follow

(1) A taxable person who has paid CGST/SGST (in SGST Act) on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply, shall, upon payment of IGST, be allowed to take the amount of CGST /SGST (in SGST Act) so paid as refund subject to the provisions of section 38 and subject to such other conditions as may be prescribed.

                                                                                                                                (CGST Act)

Was this article helpful?
0 out of 0 found this helpful

Comments