Section 12 - Tax wrongfully collected and paid to Central Government or Union territory Government - Union Territory Goods And Services Tax Act, 2017

CHAPTER VI DEMANDS AND RECOVERY Tax wrongfully collected and paid to Central Government or Union territory Government 12 . (1) A registered person who has paid the central tax and the Union territory 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 the central tax and the Union territory tax payable.