Inter State supply characterization for warehoused goods: equivalent central and state tax payments deemed compliant where portal reporting was unavailable. Supply of goods deposited in customs bonded warehouses is an inter State supply; portal limitations caused suppliers to report such transfers as intra State and pay central and state tax. A one time concession deems suppliers who paid central and state tax equal to the integrated tax liability during the affected period to have complied with tax payment requirements, and field formations are to publicize the clarification and report implementation difficulties to the Commissioner.