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Amended upto (Year) ⇨  
IGST ACT
[Amended upto 2025]

CHAPTER VIII  -  APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

TaxGPT

Summarize Section 19 by TaxGPT in
  AA   |   Print

Section 19 - Tax wrongfully collected and paid to Central Government or State Government

19. (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall be granted refund of the amount of integrated tax so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid central tax and State tax or Union territor


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30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)