Section 19 - Tax wrongfully collected and deposited with the Central or a State Government - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]

19. Tax wrongfully collected and deposited with the Central or a State Government (1) A taxable person who has paid IGST on a supply considered by him to be an inter-state supply, but which is subsequently found to be an intra-State supply, shall, be granted refund of the amount of IGST so paid in such manner and subject to such conditions as may be prescribed. (2) A taxable person who has paid CGST / SGST on a transaction considered by him to be an intra-State supply, but which is subsequently found to be an inter-State supply, shall not be required to pay any interest on the amount of IGST payable.