LawgistThe Integrated Goods and Services Tax Act
19Tax wrongfully collected and paid to Central Government or State Government
(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.
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All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Appointment of officers
- 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- 5 Levy and collection
- 6 Power to grant exemption from tax
- 7 Inter-State supply
- 8 Intra-State supply
- 9 Supplies in territorial waters
- 10 Place of supply of goods other than supply of goods imported into, or exported from India
- 11 Place of supply of goods imported into, or exported from India
- 12 Place of supply of services where location of supplier and recipient is in India
- 13 Place of supply of services where location of supplier or location of recipient is outside India
- 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services
- 15 Refund of integrated tax paid on supply of goods to tourist leaving India
- 16 Zero rated supply
- 17 Apportionment of tax and settlement of funds
- 17A Transfer of certain amounts
- 18 Transfer of input tax credit
- 19 Tax wrongfully collected and paid to Central Government or State Government
- 20 Application of provisions of Central Goods and Services Tax Act
- 21 Import of services made on or after the appointed day
- 22 Power to make rules
- 23 Power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Removal of difficulties
