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of <h1>Taxpayer eligible for IGST refund on mistaken inter-state payment; no interest on corrected inter-state transactions.</h1> A taxable person who mistakenly pays Integrated Goods and Services Tax (IGST) on a supply initially considered inter-state but later determined to be intra-state is eligible for a refund of the IGST paid, subject to prescribed conditions. Conversely, if a taxable person pays Central Goods and Services Tax (CGST) or State Goods and Services Tax (SGST) on a transaction initially considered intra-state but later found to be inter-state, they are not liable for interest on the IGST payable.
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