Section 77: Tax wrongfully collected and paid to Central Government or State Government

Q: What does Section 77 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 77 CGST pertains to "Tax wrongfully collected and paid to Central Government or State Government". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 77 of The Central Goods and Services Tax Act, 2017 (CGST) governs tax wrongfully collected and paid to Central Government or State Government. As verified on 19 May 2026.

Q: Is Section 77 CGST still in force?

Yes, Section 77 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 77 CGST?

धारा 77 CGST is the Devanagari Hindi reference for Section 77 of the The Central Goods and Services Tax Act, 2017. Section 77 of The Central Goods and Services Tax Act, 2017 (CGST) governs tax wrongfully collected and paid to Central Government or State Government. As verified on 19 May 2026.

Q: What is Dhara 77 CGST?

Dhara 77 CGST is the Roman Hindi reference for Section 77 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 77 of The Central Goods and Services Tax Act, 2017 (CGST) governs tax wrongfully collected and paid to Central Government or State Government. As verified on 19 May 2026.

Q: How to cite Section 77 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 77, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 77 (India).

Law on Tips Editorial Board

(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.

(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.