The Integrated Goods and Services Act, 2017 (IGST Act)
Section 19 of the Integrated Goods and Services Act, 2017 (IGST Act)
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.