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of <h1>Refunds for Wrongly Collected Taxes in Inter-State Supplies Explained Under Rajasthan GST Act 2017; No Interest on State Tax Due.</h1> A registered person who pays central and state taxes on a transaction mistakenly deemed an intra-State supply, but later determined to be an inter-State supply, is entitled to a refund under prescribed conditions. Conversely, if a registered person pays integrated tax on a transaction initially considered an inter-State supply but later identified as an intra-State supply, they are not liable for interest on the state tax due. These provisions are outlined in the Rajasthan Goods and Services Tax Act, 2017, under the section concerning demands and recovery of wrongfully collected taxes.
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