171. IGST was paid on the following inter-state transactions:
(i) A was supplying goods from Haryana to B in Mumbai by train. The goods were loaded in the train in Haryana.
(ii) B a person in Mumbai transferred his immovable property in Gurugram to A residing in Haryana.

It came to the notice of taxable person that the following transactions were not inter-state but intra-state. Discuss the consequences.

(i) As per section 77, when IGST is paid on any transaction considering to be inter-state supply but which is actually an intra-state supply, in such case the taxable person shall first pay CGST and SGST without any interest on such CGST and SGST and shall claim refund of IGST which was wrongly paid considering the transaction to be inter-state supply.

(ii) As per section 77, when IGST is paid on any transaction considering to be inter-state supply but which is actually an intra-state supply, in such case the taxable person shall first pay CGST and SGST without any interest on such CGST and SGST and shall claim refund of IGST which was wrongly paid considering the transaction to be inter-state supply.