The Union Territory Goods and Services Tax Act, 2017
Chapter-VI Demands and Recovery
Section 12: Tax wrongfully collected and paid to Central Government or Union territory Government.
12. (1) A registered person who has paid 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 the central tax and the Union territory tax payable.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 701(E) dated 28.06.2017].
