Suppose a taxable person has paid IGST/ CGST/SGST mistakenly as an Interstate/intrastate supply, but the nature of which is subsequently clarified. Can the CGST/SGST be adjusted against wrongly paid IGST or vice versa?

Suppose a taxable person has paid IGST/ CGST/SGST mistakenly as an Interstate/intrastate supply, but the nature of which is subsequently clarified. Can the CGST/SGST be adjusted against wrongly paid IGST or vice versa? https://www.taxtmi.com/acts?id=22449 Cross-head adjustment between IGST and CGST/SGST is not permitted when a supply's nature is clarified; the taxpayer must pay the appropriate tax under the correct head and claim refund of the tax wrongly paid through the statutory refund mechanism. en-us Thu, 22 Sep 2016 17:48:16 +0530 Thu, 22 Sep 2016 17:48:16 +0530 TaxTMI RSS Generator Suppose a taxable person has paid IGST/ CGST/SGST mistakenly as an Interstate/intrastate supply, but the nature of which is subsequently clarified. Can the CGST/SGST be adjusted against wrongly paid IGST or vice versa? https://www.taxtmi.com/acts?id=22449 Cross-head adjustment between IGST and CGST/SGST is not permitted when a supply's nature is clarified; the taxpayer must pay the appropriate tax under the correct head and claim refund of the tax wrongly paid through the statutory refund mechanism. Act-Rules Bills Thu, 22 Sep 2016 17:48:16 +0530 https://www.taxtmi.com/acts?id=22449