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of <h1>Refunds and Interest Waivers for Misclassified GST Transactions Explained in Union Territory GST Act 2017, Recovery Section.</h1> A registered person who mistakenly pays central and Union territory tax on a transaction deemed intra-State, later identified as inter-State, is entitled to a refund under prescribed conditions. Conversely, if integrated tax is paid on a transaction initially considered inter-State but later determined to be intra-State, the person is exempt from paying interest on the central and Union territory tax due. These provisions are outlined in the Union Territory Goods and Services Tax Act, 2017, under the section addressing demands and recovery of taxes wrongfully collected and paid to the Central or Union territory government.
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