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of <h1>Guidance on Tax Refunds for Misclassified Transactions u/s 77(1) WBGST and Section 19(1) IGST Explained.</h1> The circular provides clarification on the refund of taxes wrongfully paid under section 77(1) of the West Bengal Goods and Services Tax Act, 2017, and section 19(1) of the Integrated Goods and Services Tax Act, 2017. It explains that taxpayers can claim refunds if a transaction initially considered as intra-State or inter-State is later identified as inter-State or intra-State, respectively, by either the taxpayer or tax authorities. The refund application must be filed within two years from the correct tax payment date. Amendments to rule 89 of the WBGST Rules outline the process, and refunds are not available if tax adjustments were made via credit notes.
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