THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Section 19: Tax wrongfully collected and paid to Central Government or State Government.

(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.