https://www.taxtmi.com/circulars?id=65429 Tax paid under an incorrect head because of mischaracterisation of supply may be refunded where the supply is later found to be of the opposite character, whether the revision is made by the taxpayer or by tax authorities; refund claims must be filed electronically in the prescribed form within two years from payment of tax under the correct head, with the two year period running from the notification's effective date for payments made earlier, and refunds are excluded where adjustment was effected by issuance of a credit note. en-us Thu, 24 Feb 2022 00:00:00 +0530 Wed, 09 Mar 2022 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65429 Tax paid under an incorrect head because of mischaracterisation of supply may be refunded where the supply is later found to be of the opposite character, whether the revision is made by the taxpayer or by tax authorities; refund claims must be filed electronically in the prescribed form within two years from payment of tax under the correct head, with the two year period running from the notification's effective date for payments made earlier, and refunds are excluded where adjustment was effected by issuance of a credit note. Circulars GST - States Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65429