Section 77
Tax wrongfully collected and paid to Central Government or State Government
In force
Section 77. Tax wrongfully collected and paid to Central Government or State Government.
(1) A registered person who has paid the central tax and State tax on a transaction considered 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-77.html
- Source confidence: Pending verification
Quick facts
- Section
- 77
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0