Tax Wrongfully Collected And Paid To Central Government Or State Government [Section 77]

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..... the transaction as intra-state supply but which is subsequently held as interstate supply, the amount of CGST/SGST/UTGST tax so paid shall be refunded in such manner and subject to such conditions as may be prescribed. Similarly Section 19(1) of IGST Act provides that IGST paid on an inter-state transaction subsequently considered as intra-state supply will be refunded in such manner and subject t .....

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..... ead. It is file electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. In case tax paid wrongly to government before this rule 89(1A) come into force, any payment of tax on inter-State supply before coming into force of this sub-rule, application of refund filed before the expiry of a period of two years from the .....

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