https://www.taxtmi.com/circulars?id=65249 The term "subsequently held" covers both taxpayer self reclassification and tax authority determinations; refunds for tax paid under an incorrect head may be claimed if the taxpayer pays the correct tax and files electronically within two years from payment under the correct head, or, for payments made before the rule's commencement, within two years from the rule's effective date; the rule applies to both State and integrated tax provisions, governs pending applications, and excludes cases where adjustment was made by issuance of a credit note. en-us Wed, 03 Nov 2021 00:00:00 +0530 Mon, 29 Nov 2021 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65249 The term "subsequently held" covers both taxpayer self reclassification and tax authority determinations; refunds for tax paid under an incorrect head may be claimed if the taxpayer pays the correct tax and files electronically within two years from payment under the correct head, or, for payments made before the rule's commencement, within two years from the rule's effective date; the rule applies to both State and integrated tax provisions, governs pending applications, and excludes cases where adjustment was made by issuance of a credit note. Circulars GST - States Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65249