IGST Section 19: Tax Wrongfully Collected and Paid to Central/ State Government

Provisions under Section 19 of the IGST Act, 2017 relating to “Tax Wrongfully Collected and Paid to Central/ State Government”:

Section 19: Tax wrongfully collected and paid to Central Government or State Government (CHAPTER VIII: APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS) [*1]

(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.

Notes (History of Amendments in Bare Text):

1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 19 vide Notification 3/2017.