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of <h1>Wrongly Paid Tax Refundable Under CGST & IGST Acts; No Interest Charged. File Refund Within 2 Years.</h1> If a registered person mistakenly pays Central or State/Union Territory tax as an intra-state supply, which is later deemed an interstate supply, the wrongly paid tax is refundable under Section 77(1) of the CGST Act and Section 19(1) of the IGST Act. No interest is charged on such errors. Refund applications must be filed within two years from the date of incorrect payment, using FORM GST RFD-01 electronically. Specific scenarios illustrate the timing for refund claims, emphasizing the importance of timely filing based on when the correct tax was paid. Relevant clarifications are provided in Circular No. 162/18/2021-GST.
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