A registered person who has paid central tax and state tax or UT tax, as the case may be, on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply. Does h

Section 77 of the Central Goods and Services Tax Act, 2017 A taxable person who had paid tax in error is entitled to refund only after the discharge of the correct tax due so that the incorrect tax paid due to wrong classification of tax, reflects on the common portal as "paid in excess". In this case, suo moto adjustment is not permissible. Further, As per Section 19 of Integrated Goods and Services Tax Act, 2017, No interest is payable on such IGST paid due to payment of CGST, SGST/UTGST on transactions which later was held as interstate.