TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Tax Refunds Under Goa GST: Claim within Two Years If Wrongly Classified as Inter-State or Intra-State.</h1> The circular addresses the refund of taxes wrongfully paid under Section 77(1) of the Goa GST Act and Section 19(1) of the IGST Act. It clarifies that a refund can be claimed when a taxpayer or tax authority identifies a supply as inter-State or intra-State, contrary to its initial classification. The taxpayer must apply for a refund within two years from the correct tax payment date. Rule 89(1A) of the Goa GST Rules specifies the application process, and the circular outlines scenarios for filing refund claims. Refunds are not available if tax adjustments are made through credit notes.
TaxTMI 
TaxTMI 
