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of <h1>Refund Process Clarified for Wrongful Tax Payments Under Manipur GST and IGST Acts; Apply Within Two Years.</h1> The circular clarifies the refund process for taxes wrongfully paid under section 77(1) of the Manipur GST Act and section 19(1) of the IGST Act. It explains that refunds can be claimed when a taxpayer or tax authority subsequently determines a supply as intra-State or inter-State, contrary to the initial classification. The refund application must be filed within two years from the correct tax payment date, as specified in the amended rule 89(1A) of the Manipur GST Rules. Refunds are not available if tax adjustments were made via credit notes under section 34 of the Manipur GST Act.
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