Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Refund Entitlement for Incorrect Tax Classification Under Section 77 of Gujarat GST Act 2017 Explained</h1> Section 77 of the Gujarat Goods and Services Tax Act, 2017 addresses the correction of tax payments made under incorrect classifications of supply. If a registered person pays central and state taxes on a transaction initially considered an intra-State supply, but later determined to be an inter-State supply, they are entitled to a refund of the taxes paid. Conversely, if integrated tax is paid on a transaction initially considered an inter-State supply but later deemed an intra-State supply, the registered person is not liable for any interest on the state tax payable.