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of <h1>Gujarat Circular Clarifies Tax Refunds u/ss 77(1) and 19(1) for Incorrect Intra/Inter-State Transactions.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses the refund of taxes wrongfully paid under sections 77(1) of the Gujarat Goods and Services Tax Act and 19(1) of the Integrated Goods and Services Tax Act. It clarifies that refunds can be claimed when a transaction initially considered intra-State or inter-State is later determined otherwise, either by the taxpayer or tax authorities. The relevant date for claiming refunds is specified, with a two-year window from the correct tax payment date. Amendments to the Gujarat GST Rules facilitate this process, and the circular outlines scenarios for clarity. Refunds are not available if tax adjustments are made via credit notes.
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