Section 77 of GST Act: GST wrongfully collected and paid to CG or SG

Amended and updated notes on section 77 of CGST Act, 2017. GST tax wrongfully collected and paid to Central Government or State Government.

Amended and updated notes on section 77 of CGST Act, 2017. Detail discussion on provisions and rules related to tax wrongfully collected and paid to Central Government or State Government.

Chapter XV (Sections 7384) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to demands and recovery. Section 77 of CGST 2017 provides for tax wrongfully collected and paid to Central Government or State Government.

Recently, we have discussed in detail section 76 (Tax collected but not paid to Government) of CGST Act 2017. Today, we learn the provisions of section 77 of Central GST Act 2017.

Section 77 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 77 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XV
Chapter NameDemands and Recovery
Section No.77
Section NameTax wrongfully collected and paid to Central Government or State Government
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 77:

  • Rule 89: Application for refund of tax, interest, penalty, fees or any other amount
    • FORM-GST-RFD-01: Application for Refund

Section 77 of Central GST – Tax wrongfully collected and paid to Central Government or State Government1

Section 77 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 77(1) of CGST Act

Section 77(1): A registered person who has paid the Central tax and State tax or, as the case may be, 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.

Section 77(2) of CGST Act

Section 77(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 central tax and State tax or, as the case may be, the Central tax and the Union territory tax payable.

  1. Section 77 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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