Section 12. Tax wrongfully collected and paid to Central Government or Union territory Government.
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Act
Union Territory Goods and Services Tax Act, 2017
Section number
12
Section reader
12. Tax wrongfully collected and paid to Central Government or Union territoryGovernment.
(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.
