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

Q: What does Section 19 of The Integrated Goods and Services Tax Act, 2017 (IGST) deal with?

Section 19 IGST pertains to "Tax wrongfully collected and paid to Central Government or State Government". It is part of the The Integrated Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 19 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs tax wrongfully collected and paid to Central Government or State Government. As verified on 19 May 2026.

Q: Is Section 19 IGST still in force?

Yes, Section 19 of the The Integrated Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 19 IGST?

धारा 19 IGST is the Devanagari Hindi reference for Section 19 of the The Integrated Goods and Services Tax Act, 2017. Section 19 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs tax wrongfully collected and paid to Central Government or State Government. As verified on 19 May 2026.

Q: What is Dhara 19 IGST?

Dhara 19 IGST is the Roman Hindi reference for Section 19 of the The Integrated Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 19 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs tax wrongfully collected and paid to Central Government or State Government. As verified on 19 May 2026.

Q: How to cite Section 19 of The Integrated Goods and Services Tax Act, 2017?

Cite as: "Section 19, The Integrated Goods and Services Tax Act, 2017 (IGST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Act, 2017, § 19 (India).

Law on Tips Editorial Board

(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 territory tax, as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable.