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of <h1>Refunds and Interest Relief for Wrong Tax Payments Explained in Section 77 of GST Act 2017</h1> A registered person who mistakenly pays central and state taxes on a transaction deemed intra-State, but later determined to be inter-State, is eligible for a refund under prescribed conditions. Conversely, if integrated tax is paid on a transaction initially considered inter-State but later identified as intra-State, the registered person is not liable to pay interest on the state tax due. These provisions are outlined in Section 77 of the Puducherry Goods and Services Tax Act, 2017, addressing demands and recovery related to wrongful tax payments.
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