Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 77, verbatim (show)
* Section 77. Tax wrongfully collected and paid to Central Government or State Government.-
(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. *Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
Tax paid on a transaction taken to be intra-State 77(1) opening words
Questions to answer on the file3 questions
The transaction afterwards held to be inter-State 77(1) middle words
Questions to answer on the file3 questions
The refund of the taxes so paid 77(1) closing words
Questions to answer on the file3 questions
Integrated tax paid on a transaction taken to be inter-State 77(2) opening words
Questions to answer on the file4 questions
The relief from interest 77(2) closing words
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Instrument | Effective from |
|---|---|---|---|
| the whole section | — | enforced with effect from 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 7 of the IGST Act, 2017 | 77(1) branches on Section 7 of the IGST Act, 2017 and S8 | 77(1) "considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply" |
| Rule 89 of the CGST Rules, 2017 | 77(1) prescribed by rule 89 of the CGST Rules 2017 | 77(1) "shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed" |
| Section 19 of the IGST Act, 2017 | 77(1) same as Section 19 of the IGST Act, 2017 sub-section (1) | IGST 19(1) mirrors it for the opposite direction: "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" |
| Section 50 | 77(2) exception in Section 50 | 77(2) "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" |
| Section 19 of the IGST Act, 2017 | 77(2) same as Section 19 of the IGST Act, 2017 sub-section (2) | IGST 19(2) mirrors it: "shall not be required to pay any interest on the amount of integrated tax payable" |
| Section 25 | this provision requires Section 25 | 77(1) and 77(2) "A registered person" |
| Section 19 of the IGST Act, 2017 | 77 wrong-head relief mirrors Section 19 of the IGST Act, 2017 | 77 "subsequently held"; IGST 19 uses the same holding question in the mirror direction |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 162/18/2021-GST | 25 September 2021 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. |
Notifications (5)
| Number | Date | Subject |
|---|---|---|
| Notification No. 35/2021-Central Tax | 24 September 2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 27/2017-Central Tax | 30 August 2017 | Seeks to further amend the CGST Rules, 2017 |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 77 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Neither sub-section names a holder, an instrument or a moment.
See also
- Section 19 of the IGST Act, 2017: tax wrongfully collected and paid to Central Government or State Government
- Section 50 of the CGST Act, 2017: interest on delayed payment of tax
- Section 54 of the CGST Act, 2017: refund of tax
References
- Central Board of Indirect Taxes and Customs. "Section 77. Tax wrongfully collected and paid to Central Government or State Government". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 77 on the CBIC tax information portal