https://www.taxtmi.com/article/detailed?id=8249 A taxpayer who pays central and state tax believing a supply to be intra State but later found inter State is entitled to refund of taxes so paid and must pay the correct integrated tax; conversely, payment of integrated tax later recharacterised as intra State attracts no interest on the central and state tax payable. Refund rules allow sanctioning refunds and adjustment against outstanding demands and require a refund order recording adjustments in the prescribed form, but do not by themselves expressly authorise transfer of amounts between tax heads; administrative transfer may be directed for equitable relief. en-us Thu, 22 Nov 2018 06:37:39 +0530 Thu, 22 Nov 2018 06:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8249 A taxpayer who pays central and state tax believing a supply to be intra State but later found inter State is entitled to refund of taxes so paid and must pay the correct integrated tax; conversely, payment of integrated tax later recharacterised as intra State attracts no interest on the central and state tax payable. Refund rules allow sanctioning refunds and adjustment against outstanding demands and require a refund order recording adjustments in the prescribed form, but do not by themselves expressly authorise transfer of amounts between tax heads; administrative transfer may be directed for equitable relief. Articles Goods and Services Tax - GST Thu, 22 Nov 2018 06:37:39 +0530 https://www.taxtmi.com/article/detailed?id=8249