Tax wrongfully collected and paid to Central Government or State Government

In force Act 16 of 2017 As on 10 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 16 of 2017 Cited by 1 provision

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 77 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with tax wrongfully collected and paid to Central Government or State Government. 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.

Tax wrongfully collected and paid to Central Government or State Government- (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.
(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 State tax payable. ndia
Section 77, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

s. 54 Refund of tax

Questions about Section 77

What does Section 77 of the Andhra Pradesh Goods and Services Tax Act deal with?

Section 77 of the Andhra Pradesh Goods and Services Tax Act is headed "Tax wrongfully collected and paid to Central Government or State Government". 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.

How do I find court cases under Section 77 of the Andhra Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 77, section 77 Andhra Pradesh Goods and Services Tax Act, section 77 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 77 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?

1 other provision in this corpus refers back to it.

When was the Andhra Pradesh Goods and Services Tax Act enacted?

Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

2. Definitions - In this Act, unless the context otherwise requires4932 words
142. Miscellaneous transitional provisions1933 words
174. Repeal and saving1897 words
54. Refund of tax1782 words
140. Transitional arrangements for input tax credit1198 words
79. Recovery of tax1117 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content). This page is not a substitute for legal advice.