https://www.taxtmi.com/article/detailed?id=10378 Section 77 requires deposit of IGST when a supply initially treated as intra State is later held to be inter State, and permits refund of CGST and SGST (or CGST and UTGST) previously paid, subject to prescribed conditions; no interest is payable by the taxable person on the refunded central or state tax. Correspondingly, where IGST was wrongly paid and the supply is held intra State, no interest is required on the CGST/SGST or CGST/UTGST payable, and administrative tax head reconciliations are contemplated. en-us Thu, 05 May 2022 14:53:06 +0530 Thu, 05 May 2022 14:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10378 Section 77 requires deposit of IGST when a supply initially treated as intra State is later held to be inter State, and permits refund of CGST and SGST (or CGST and UTGST) previously paid, subject to prescribed conditions; no interest is payable by the taxable person on the refunded central or state tax. Correspondingly, where IGST was wrongly paid and the supply is held intra State, no interest is required on the CGST/SGST or CGST/UTGST payable, and administrative tax head reconciliations are contemplated. Articles Goods and Services Tax - GST Thu, 05 May 2022 14:53:06 +0530 https://www.taxtmi.com/article/detailed?id=10378