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of <h1>Jharkhand Tax Dept Clarifies Refunds for Misclassified Transactions u/s 77(1) JGST Act, Rule 89(1A) JGST Rules.</h1> The circular from the Jharkhand Commercial Tax Department clarifies the refund process under section 77(1) of the JGST Act and section 19(1) of the IGST Act for taxes wrongfully paid due to incorrect classification of transactions as intra-State or inter-State supplies. It explains that refunds can be claimed if the taxpayer or tax authorities subsequently identify the correct transaction type. The refund must be claimed within two years from the date of correct tax payment, as detailed in rule 89(1A) of the JGST Rules. The circular also states that refunds are not available if tax adjustments are made via credit notes.
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