Section 77 of CGST Act,2017 -Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment

Section 77 of CGST Act,2017 from bare act :
(1) A registered person who has paid the Central tax and State tax or, as the casemay be, the Central tax and the Union territory tax on a transaction considered by him to bean intra-State supply, but which is subsequently held to be an inter-State supply, shall berefunded the amount of taxes so paid in such manner and subject to such conditions as maybe prescribed.
(2) A registered person who has paid integrated tax on a transaction considered by himto be an inter-State supply, but which is subsequently held to be an intra-State supply, shallnot be required to pay any interest on the amount of central tax and State tax or, as the casemay be, the Central tax and the Union territory tax payable.

CHAPTER XV

DEMANDS AND RECOVERY

Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS & RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts
Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts
Section 75 :Generalprovisionsrelating todeterminationof tax
Section 76 :Tax collectedbut not paid toGovernment
Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment
Section 78 :Initiation ofrecoveryproceedings
Section 79 :Recovery oftax
Section 80 :Payment oftax and otheramount ininstallments
Section 81 :Transfer ofproperty tobe void incertain cases
Section82:Tax to befirst chargeon property
Section 83 :Provisionalattachment toprotectrevenue incertain cases
Section 84 :Continuationand validationof certainrecoveryproceedings