# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 77: Tax wrongfully collected and paid to Central Government or State Government

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/section/77/

## Text

(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.

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