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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 19 of the IGST Act 2017, vide Integrated Tax Notification 3/2017 dt. 28/06/2017.

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Note: The IGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.