Inter-State supply rule for warehoused goods: payment of central and state tax treated as compliant if equal to integrated tax. Supplies of warehoused goods during July 2017-March 2018 had the character of inter State supply, but owing to non availability of the reporting facility on the common portal suppliers reported them as intra State and paid central tax and state tax. As a one time exception, suppliers who paid central and state tax in that period will be deemed to have complied with tax payment obligations provided the sum of central and state tax paid equals the integrated tax due on those supplies.