Section 19 of IGST Act - Tax wrongfully collected and paid to Central Government or State Government

 

Section 19 of Integrated Goods and Services Tax Act 2017 - 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.

 

Integrated Goods and Services Tax Act 2017

Chapter I Preliminary

Section 1 : Short Title, Extent and Commencement

Section 2 : Definitions

 

Chapter II Administration

Section 3 : Appointment of Officers

Section 4 : Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

 

Chapter III Levy and Collection of Tax

Section 5 : Levy and collection of tax

Section 6 : Powers to grant exemption from tax

 

Chapter IV Determination of nature of supply

Section 7 : Interstate supply

Section 8 : Intra state supply

Section 9 : Supplies in Territorial Waters

 

Chapter V Place of supply of goods or services or both

Section 10 : Place of supply of goods other than supply of goods imported into, or exported from India

Section 11 : Place of supply of goods imported into, or exported from India

Section 12 : Place of supply of services where location of supplier and recipient is in India

Section 13 : Place of supply of services where location of supplier or location of recipient is outside India

Section 14 : Special provision for payment of tax by a supplier of online information and database access or retrieval services

 

Chapter VI Refund of integrated tax paid on supply of goods to tourist leaving India

Section 15 : Refund of integrated tax paid on supply of goods to tourist leaving India

 

Chapter VII Zero Rated Supply

Section 16 : Zero Rated Supply

 

Chapter VIII Apportionment of tax and settlement of funds

Section 17 : Apportionment of tax and settlement of funds

Section 18 : Transfer of input tax credit

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

 

 

 

Chapter IX Miscellaneous

Section 20 : Application of provisions of Central Goods and Services Tax Act

Section 21 : Import of services made on or after the appointed day

Section 22 : Power to make rules

Section 23 : Power to make regulations

Section 24 : Laying of rules regulations and notifications

Section 25 : Removal Difficulties

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