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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entitled to Tax Refund on Reclassified Supply Transactions Under Orissa GST Act 2017, No Interest on State Tax Due</h1> A registered person who has paid central and state taxes on a transaction deemed an intra-State supply, but later determined to be an inter-State supply, is entitled to a refund of the taxes paid, subject to prescribed conditions. Conversely, if a registered person paid integrated tax on a transaction initially considered an inter-State supply but later found to be an intra-State supply, they are not liable to pay interest on the state tax due. These provisions are outlined under the Orissa Goods and Services Tax Act, 2017, concerning tax wrongfully collected and paid to the Central or State Government.
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