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of <h1>Eligible for IGST refund if paid on mistaken interstate transaction, subject to Section 38 CGST Act 2016 conditions.</h1> A taxable person who mistakenly pays Integrated Goods and Services Tax (IGST) on a transaction deemed interstate but later identified as intra-state is eligible for a refund of the IGST paid. This refund is contingent upon the payment of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) in the correct state. The refund process is subject to the provisions outlined in section 38 of the Central Goods and Services Tax Act, 2016, along with any additional prescribed conditions.
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