https://www.taxtmi.com/article/detailed?id=10214 Where a refund claim for erroneously paid GST is barred by the statutory limitation, the taxpayer must neutralise alleged excess payments by obtaining and issuing proper credit notes; the taxpayer must also rely on return-rectification provisions and maintain records proving the mistaken payment and the non-benefit of input tax credit to the recipient. en-us Fri, 28 Jan 2022 12:09:52 +0530 Fri, 28 Jan 2022 12:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10214 Where a refund claim for erroneously paid GST is barred by the statutory limitation, the taxpayer must neutralise alleged excess payments by obtaining and issuing proper credit notes; the taxpayer must also rely on return-rectification provisions and maintain records proving the mistaken payment and the non-benefit of input tax credit to the recipient. Articles Goods and Services Tax - GST Fri, 28 Jan 2022 12:09:52 +0530 https://www.taxtmi.com/article/detailed?id=10214