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 require d
to pay any interest on the amount of State tax payable.
Initiation of recovery proceedings.-
78.Any amount payable by a taxable person in pursuance of an order
passed under this Act shall be paid by such person within a period of
three months from the date of service of such order failing which
recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the
interest of revenue, he may, for reasons to be recorded in writing,
require the said taxable person to make such payment within such
period less than a period of three months as may be specified by him.
Recovery of tax.-
Section 77 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 77.(1). 1
assam-goods-and-services-tax-act-2017-sec-77.json
•
Section 77
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
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"section": {
"number": "77",
"title": "Section 77.(1). 1",
"chapter": null,
"content": "A registered person who has paid the central tax and State tax \non a transaction considered by him to be an intra -State supply, but \nwhich is subsequently held to be an inter -State supply, shall be \nrefunded the amount of taxes so paid in such manner and subject to \nsuch conditions as may be prescribed. \n(2) A registered person who has paid integrated tax on a transaction \nconsidered by him to be an inter -State supply, but which is \nsubsequently held to be an intra -State supply, shall not be require d \nto pay any interest on the amount of State tax payable. \nInitiation of recovery proceedings.- \n78.Any amount payable by a taxable person in pursuance of an order \npassed under this Act shall be paid by such person within a period of \nthree months from the date of service of such order failing which \nrecovery proceedings shall be initiated: \nProvided that where the proper officer considers it expedient in the \ninterest of revenue, he may, for reasons to be recorded in writing, \nrequire the said taxable person to make such payment within such \nperiod less than a period of three months as may be specified by him. \nRecovery of tax.-",
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