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of <h1>Refund Entitlement for Wrongly Paid Taxes on Intra-State and Inter-State Transactions Under West Bengal 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 entitled to a refund of the taxes paid under prescribed conditions. Conversely, if a registered person pays integrated tax on a transaction initially considered inter-State but later found to be intra-State, they are not liable to pay interest on the state tax due. These provisions are outlined in the West Bengal Goods and Services Tax Act, 2017, addressing tax wrongfully collected and paid to the Central or State Government.
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