Refund for wrongly paid IGST: relief where inter state classification changes; interest waiver for CGST/SGST recharacterizations. A taxable person who paid IGST on a supply treated as inter state but later found intra State shall be granted a refund of the IGST in the manner and subject to conditions prescribed. A taxable person who paid CGST/SGST on a transaction treated as intra State but later found inter state shall not be required to pay interest on the IGST payable. The reliefs operate on reclassification of supply and are subject to procedural conditions.
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Provisions expressly mentioned in the judgment/order text.
Refund for wrongly paid IGST: relief where inter state classification changes; interest waiver for CGST/SGST recharacterizations.
A taxable person who paid IGST on a supply treated as inter state but later found intra State shall be granted a refund of the IGST in the manner and subject to conditions prescribed. A taxable person who paid CGST/SGST on a transaction treated as intra State but later found inter state shall not be required to pay interest on the IGST payable. The reliefs operate on reclassification of supply and are subject to procedural conditions.
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