Refund of wrongly paid tax available when supply is later reclassified and claim filed within the prescribed limitation period. Refund entitlement covers cases where a supply initially treated by the taxpayer as intra State or inter State is later reclassified as inter State or intra State respectively, whether reclassification is made by the taxpayer or by a tax authority. Claimants must file Form GST RFD 01 within the prescribed limitation period measured from the date tax was paid under the correct head; payments made before the controlling notification are subject to a limitation measured from the notification date. Refunds are not available where tax has been adjusted via issuance of a 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 wrongly paid tax available when supply is later reclassified and claim filed within the prescribed limitation period.
Refund entitlement covers cases where a supply initially treated by the taxpayer as intra State or inter State is later reclassified as inter State or intra State respectively, whether reclassification is made by the taxpayer or by a tax authority. Claimants must file Form GST RFD 01 within the prescribed limitation period measured from the date tax was paid under the correct head; payments made before the controlling notification are subject to a limitation measured from the notification date. Refunds are not available where tax has been adjusted via issuance of a credit note.
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