Provisions under Section 12 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Tax wrongfully collected and paid to Central Government or Union territory Government”, are as under:

Section 12 of UTGST Act 2017: Tax wrongfully collected and paid to Central Government or Union territory Government CHAPTER VI – DEMAND AND RECOVERY)

Section 12 of UTGST Act 2017: Tax Collected Wrongfully and paid to Central/ UT Govt

(1) A registered person who has paid 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 the central tax and the Union territory tax payable.

Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 3/2017.

Amendments History:

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UTGST Act 2017: Last updated 30/11/2023
The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made in the UTGST Act, 2017 by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

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