UTGST Section 12 — Determination of tax not paid
UTGST Act · Determination of tax not paid
Quick Answer
Section 12 of the UTGST Act, 2017 governs Determination of tax not paid. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 12 UTGST: Determination of tax not paid — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)A registered person who has paid the central tax and the Union territory 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 the central tax and the Union territory tax payable.
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UTGST Section 12 was introduced as part of the original UTGST Act, 2017.