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of <h1>Refunds and Interest Relief for Wrongful Tax Payments on Intra- and Inter-State Transactions Under Section 77 of GST Act</h1> A registered person who mistakenly pays central and state taxes on a transaction deemed intra-State, later determined to be inter-State, is entitled to a refund under prescribed conditions. Conversely, if integrated tax is paid on a transaction initially deemed inter-State but later identified as intra-State, the registered person is exempt from paying interest on the state tax due. These provisions are outlined in Section 77 of the Tamil Nadu Goods and Services Tax Act, 2017, addressing the wrongful collection and payment of taxes.
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