Amendment status not verified — confirm the current text below against the official source.
(l) A registeredper50l1 who bas paidthe central. tu and State tax on a tranSaction considered by ·binl to be an intra-State, supply,but which is · subsequentlyheld to be an inter-State supply,.shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. · (2) A registeredperson wbo ba,,.paidintegratedtax on a transaction .considered by,·:hiJnto be an inter-State supply.but which. is ..ubsequentlyheld to be an intra-.,. State supply,shall.not be requiredto pay any interest on the amount of Staie tu.payable. . Tax wrongfully? and paid to ec. Government or SI Government.