https://www.taxtmi.com/acts?id=24105 Tax wrongfully collected and paid is addressed where a registered person has treated a supply as intra-State and paid central tax and Union territory tax, but it is later held to be an inter-State supply. In such cases, the amount of tax so paid is refundable in the manner and subject to the conditions prescribed. A corresponding rule applies where a registered person has treated a supply as inter-State and paid integrated tax, but it is later held to be an intra-State supply, and no interest is payable on the central tax and Union territory tax payable. en-us Mon, 27 Mar 2017 18:02:10 +0530 Wed, 24 Jun 2026 14:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24105 Tax wrongfully collected and paid is addressed where a registered person has treated a supply as intra-State and paid central tax and Union territory tax, but it is later held to be an inter-State supply. In such cases, the amount of tax so paid is refundable in the manner and subject to the conditions prescribed. A corresponding rule applies where a registered person has treated a supply as inter-State and paid integrated tax, but it is later held to be an intra-State supply, and no interest is payable on the central tax and Union territory tax payable. Act-Rules GST Mon, 27 Mar 2017 18:02:10 +0530 https://www.taxtmi.com/acts?id=24105