Refund of wrongfully paid IGST permitted after payment of CGST and SGST, subject to refund conditions under the CGST regime. Where a taxable person pays IGST on a supply treated as interstate but later held to be intra state, the person may claim refund of the IGST after paying ... Summary
Refund of wrongfully paid IGST permitted after payment of CGST and SGST, subject to refund conditions under the CGST regime.
Where a taxable person pays IGST on a supply treated as interstate but later held to be intra state, the person may claim refund of the IGST after paying the requisite CGST and SGST in the State; the refund is subject to the CGST Act's refund provisions and any prescribed conditions.
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