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of <h1>Tax Refund Rules: Intra-State to Inter-State Supply Error Entitles Refund; No Interest on Corrected Inter-State to Intra-State Payments.</h1> A registered person who incorrectly paid Central and State tax on a transaction deemed an intra-State supply, which is later determined to be an inter-State supply, is entitled to a refund under prescribed conditions. Conversely, if integrated tax was paid on a transaction considered inter-State but later deemed intra-State, the registered person is not liable for interest on the central and State tax or central and Union territory tax payable.
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