of the Central Goods and Services Tax Act; the amount collected as Union territo — LIST OF AMENDING ACTS

of the Central Goods and Services Tax Act; the amount collected as Union territo

section 39 of the Central Goods and Services Tax Act; the amount collected as Union territory tax shall stand reduced by an amount equal to such credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the Union territory tax account to the integrated tax account in such manner and within such time as may be prescribed Ins_ by Act 15 of 2024, s_ 156 (w.e.f: 1-11-2024) 2 Ins. by Act 33 of 2018, 3 (w.e.f: 1-2-2019). 3_ Ins. by s. 4, ibid_, (w.e.f: 1-2-2019). 8 CHAPTER V INSPECTION, SEARCH, SEIZURE AND ARREST 11. Officers required to assist proper officers: (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act. (2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner: CHAPTER VI DEMANDS AND RECOVERY 12. Tax wrongfully collected and paid to Central Government or Union territory Government: (1) A registered person who has paid the central tax and the Union territory tax on 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 0 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. 13. Recovery of tax. (1) Where any amount of tax, interest O penalty is payable by a person to the Government under any of the provisions of this Act O the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government under the appropriate head of Union territory tax. (2) Where the amount recovered under sub-section (1) is less than the amount due to the Government under this Act and the Central Goods and Services Tax Act; the amount to be credited to the account of the Government shall be in proportion to the amount due as Union territory tax and central tax. CHAPTER VII ADVANCE RULING 14. Definitions: In this Chapter, unless the context otherwise requires, "advance ruling' means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of

Section Section 39