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

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)

(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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 12 of the UTGST Act 2017, vide Notification 3/2017 UT Tax.

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Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.

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