Tax Wrongfully Collected And Paid To Central Government or State Government [Section 77]
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....ransaction as intra-state supply but which is subsequently held as interstate supply, the amount of CGST/SGST/UTGST tax so paid shall be refunded in such manner and subject to such conditions as may be prescribed. * Similarly Section 19(1) of IGST Act provides that IGST paid on an inter-state transaction subsequently considered as intra-state supply will be refunded in such manner and subject to....
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....ment of the tax in wrong major head. * It is file electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. * In case tax paid wrongly to government before this rule 89(1A) come into force, any payment of tax on inter-State supply before coming into force of this sub-rule, application of refun....
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.... the tax in the correct head before issuance of notification No. 35/2021-Central Tax, dated 24.09.2021, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of notification) 2 Having realized on his own that the said transaction is an inter-State supply, "A" paid IGST in respect of the said transaction on 10.11.2....
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....ORM GST RFD-01 would be 23.09.23 (two years from date of notification) 4 Proper officer or adjudication authority or appellate authority of "A" has held the transaction as an inter-State supply and accordingly, "A" has paid the IGST in respect of the said transaction on 10.11.2022 i.e. after issuance of notification No. 35/2021-Central Tax dated 24.09.2021 Si....