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.
CBIC Updates (GST) |
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
IGST: IGST Act/ Definitions, IGST Rules |
UTGST: UTGST Act/ Definitions, UTGST Rules |
CBIC Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC CGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC IGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC UT Tax/ UTGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Press Releases: 2020, 2019, 2018, 2017 |
Note: For Official/ updated copy, please visit the CBIC website. |
In Sec 19(1) are we required to pay any interest on amount of CSGT/SGST payable?
No. In that case, Section 77(2) of the Central Goods and Services Tax Act, 2017 will be applied wherein the provisions for non-payment of interest is mentioned.
Is Time Limit of 2 years for the refund of amount paid under wrong Head is applicable?