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of <h1>Refunds Allowed for Wrongly Paid GST; No Interest on Reclassified Transactions Per Maharashtra GST Act 2017 Section on Tax Errors.</h1> A registered person who has paid central and state tax on a transaction deemed intra-State but later determined to be inter-State is entitled to a refund of the taxes paid, subject to prescribed conditions. Conversely, if integrated tax is paid on a transaction initially considered inter-State but later deemed intra-State, the registered person is not liable for interest on the state tax due. These provisions are outlined in the Maharashtra Goods and Services Tax Act, 2017, under the section addressing tax wrongfully collected and paid to the Central or State Government.
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