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of <h1>Refunds and Interest Relief for Tax Errors in Intra-State and Inter-State Transactions Under Kerala GST Ordinance 2017</h1> A registered person who has mistakenly paid Central and State tax on a transaction deemed intra-State, but later determined to be inter-State, is entitled to a refund under prescribed conditions. Conversely, if integrated tax is paid on a transaction considered inter-State but later found to be intra-State, the registered person is not liable for interest on the State tax due. These provisions are part of the Kerala Goods and Services Tax Ordinance, 2017, addressing the recovery of taxes wrongfully collected and paid to the Central or State Government.
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