Refund of wrongfully collected tax: taxpayers may claim refund when supply classification is later found to be inter or intra State. Clarification states that refunds for tax wrongfully collected under the JGST and IGST Acts are available when a supply's classification is later found to be inter State or intra State, whether discovered by the taxpayer or determined by tax authorities, provided the taxpayer pays tax under the correct head. Sub rule (1A) of rule 89 prescribes electronic filing of refund claims within a time limit measured from payment under the correct head or, for prior payments, from the notification date; refunds are excluded where adjustment was made by credit note.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of wrongfully collected tax: taxpayers may claim refund when supply classification is later found to be inter or intra State.
Clarification states that refunds for tax wrongfully collected under the JGST and IGST Acts are available when a supply's classification is later found to be inter State or intra State, whether discovered by the taxpayer or determined by tax authorities, provided the taxpayer pays tax under the correct head. Sub rule (1A) of rule 89 prescribes electronic filing of refund claims within a time limit measured from payment under the correct head or, for prior payments, from the notification date; refunds are excluded where adjustment was made by credit note.
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