Section 77 of CGST Act 2017: Tax Wrongfully Collected and paid to Central/ State Government

Provisions under Section 77 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Tax Wrongfully Collected and paid to Central Government or State Government”, are as under:

Section 77 of CGST Act 2017: Tax Wrongfully Collected and paid to Central Government or State Government (CHAPTER XV – DEMANDS AND RECOVERY)

(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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 77 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

5 Comments

  1. Ajay Kumar
  2. Soundra Pandian.P
  3. jagwinder singh
  4. Venkat.
  5. CA satheeshkumsr Gopalakrishnan

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