Section 19 of IGST Act 2017: Tax Wrongfully Collected and Paid to Central/ State Government

Section 19 of IGST Act 2017: Tax Wrongfully Collected and Paid to Central/ State Government

Provisions under Section 19 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Tax Wrongfully Collected and Paid to Central/ State Government”, are as under:

Section 19 of IGST Act 2017: Tax wrongfully collected and paid to Central Government or State Government (CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS)

(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.

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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the IGST Amendment Act, 2018 itself.

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Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

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