Clarification in respect of refund of tax specified in section 77(1) of the Manipur GST Act and section 19(1) of the IGST Act

Refund of wrongly paid tax available when a supply is subsequently held inter or intra state, subject to filing and time limits.

The term 'subsequently held' includes both taxpayer self reclassification and tax authority findings; refund is available if the taxpayer pays tax under the correct head and files FORM GST RFD 01 within the prescribed limitation period, which for payments made before the rule amendment runs from the rule's commencement. Refund is not available where the tax was adjusted by issuing a credit note; pending applications are to be governed by the amended rule.