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of <h1>Tax Refunds and Interest Relief for Misclassified Transactions Under Section 77 of the UP GST Act, 2017.</h1> A registered person who mistakenly pays central and state taxes on a transaction deemed intra-State, which is later determined to be inter-State, is entitled to a refund of the taxes paid, following prescribed procedures and conditions. Conversely, if a registered person pays integrated tax on a transaction initially considered inter-State but later deemed intra-State, they are not obligated to pay interest on the state tax due. These provisions are outlined under Section 77 of the Uttar Pradesh Goods and Services Tax Act, 2017, addressing demands and recovery related to wrongful tax collection.
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