Inter-State supply of warehoused goods: one-time exception treating equal CGST+SGST payments as compliant for the earlier period. Supply of goods in customs bonded warehouses is treated as Inter-State supply. Due to FORM GSTR 1 reporting limitations on the common portal (July 2017-March 2018), suppliers paid central tax and state tax instead of integrated tax. As a one time administrative deeming exception, suppliers who paid central and state tax for such supplies during the period will be deemed compliant provided the sum of central and state tax equals the integrated tax otherwise payable.