Section 77 of Sikkim GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | June 1, 2018
(Last Updated On: June 2, 2018)

Section 77 of Sikkim GST Act 2017

[ Section 77 of Sikkim GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER XV DEMANDS AND RECOVERY]

[ Enforced with effect from 1-7-2017. ]

Tax wrongfully collected and paid to Central Government or State Government

77. (1) A registered person who has paid the central tax and State 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.

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 State tax payable.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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