PGST Act 77अध्याय XV · Demands and Recovery
धारा 77 · Tax wrongfully collected and paid to Central Government or State Government
अक्षर आकार — स्तर 1, कुल 4 में से
(1)
A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.(2)
A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of State tax payable.इस धारा पर आपका निजी नोट
यह नोट सिर्फ़ आप देख सकते हैं।