1.

What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-state supply but which is subsequently held to be an inter-state supply?

A. Seek refund
B. Adjust against future liability
C. Take re-credit
D. File a suit for recovery
Answer» B. Adjust against future liability


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