Section 77 of CGST Act - Tax wrongfully collected and paid to Central Government or State Government

 

 

Section 77 of Central Goods and Services Act 2017 - Tax wrongfully collected and paid to Central Government or State Government

(1) A registered person who has paid the Central tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.

(2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of central tax and State tax or, as the case may be, the Central tax and the Union territory tax payable.

 

Central Goods and Services Tax Act 2017

Chapter XI Refunds

Section 54 : Refund of Tax

Section 55 : Refund in Certain cases

Section 56 : Interest on delayed refunds

Section 57 : Consumer Welfare Fund

Section 58 : Utilisation of Fund

 

Chapter XII Assessments

Section 59 : Self Assessments

Section 60 : Provisional Assessment

Section 61 : Scrutiny of Returns

Section 62 : Assessment of non filers of Return

Section 63 : Assessment of unregistered persons

Section 64 : Summary Assessment in certain special cases

 

Chapter XIII Audit

Section 65 : Audit by Tax Authorities

Section 66 : Special Audit

 

Chapter XIV Inspection, Search, Seizure and Arrest

Section 67 : Power of Inspection search and seizure

Section 68 : Inspection of Goods in Movement

Section 69 : Power to Arrest

Section 70 : Power to summon persons to give evidence and produce documents

Section 71 : Access to Business Premises

Section 72 : Officers to assist Proper officers

 

 

Chapter XV Demands and Recovery

Section 73 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

Section 74 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful misstatement or suppression of facts

Section 75 : General provisions relating to determination of tax

Section 76 : Tax collected but not paid to Government

Section 77 : Tax wrongfully collected and paid to Central Government or State Government

Section 78 : Initiation of Recovery Proceedings

Section 79 : Recovery of Tax

Section 80 : Payment of Tax and other amount of installments

Section 81 : Transfer of property to be void in certain cases

Section 82 : Tax to be first charge on property

Section 83 : Provisional Attachment to protect revenue in certain cases

Section 84 : Continuation and validation of certain recovery proceedings

 

Chapter XVI Liability to pay in certain cases

Section 85 : Liability in case of transfer of business

Section 86 : Liability of agent and principal

Section 87 : Liability in case of amalgamation or merger of companies

Section 88 : Liability in case of Company in liquidation

Section 89 : Liability of Directors of Private Company

Section 90 : Liability of Partners of firm to pay tax

Section 91 : Liability of Guardians, Trustees etc

Section 92 : Liability of Court of wards etc

Section 93 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section 94 : Liability in other cases

 

 

Chapter XVII Advance Ruling

Section 95 : Definitions

Section 96 : Authority for Advance Ruling

Section 97 : Application for Advance Ruling

Section 98 : Procedure on receipt of application

Section 99 : Appellate authority for advance ruling

Section 100 : Appeal to appellate authority

Section 101 : Orders of appellate authority

Section 102 : Rectification of advance ruling

Section 103 : Applicability of advance ruling

Section 104 : Advance ruling to be void in certain circumstances

Section 105 : Powers of authority and appellate authority

Section 106 : Procedure of authority and appellate authority

 

Chapter XVIII Appeals and Revisions

Section 107 : Appeals to appellate authority

Section 108 : Powers of revisional authority

Section 109 : Constitution of appellate tribunals and benches thereof

Section 110 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

Section 111 : Procedure before appellate tribunal

Section 112 : Appeals to appellate tribunal

Section 113 : Orders of Appellate Tribunal

Section 114: Financial and Administrative Powers of President

Section 115 : Interest on refund of amount paid for admission of appeal

Section 116 : Appearance by authorised representative

 

 

 

Section 117 : Appeal to High Court

Section 118 : Appeal to Supreme Court

Section 119: Sums due to be paid notwithstanding appeal, etc

Section 120 : Appeal not to be filed in certain cases

Section 121 : Non Appealable decisions and orders

 

GST Rates in India

3%, 5%, 18% GST items 26.7.2018

18% GST notification 10.11.2017

0%, 5%, 12% reduced on 10.11.17

IGST Rates reduced on 10.11.2017

0% GST Goods (Original)

3% & 0.25% GST Goods (Original)

5% GST Items (Original List)

12% GST goods (Original List)

18% GST Materials (Original List)

28% GST Rate Goods (Original)

Compensation Cess Rates (Original)

 

GST E-way bill requirement, validity & documents required