https://www.taxtmi.com/circulars?id=65502 Refund is available when a supply misclassified as intra State or inter State is later reclassified either by the taxpayer or by authorities, provided the taxpayer pays tax under the correct head. Claims must be filed within two years from payment of tax under the correct head; for payments made before the relevant notification the two year period runs from the notification date. Refunds are barred if liability was adjusted by issuing a credit note. Applications are to be filed electronically and transitional provisions apply to earlier filed claims. en-us Thu, 07 Oct 2021 00:00:00 +0530 Thu, 14 Apr 2022 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65502 Refund is available when a supply misclassified as intra State or inter State is later reclassified either by the taxpayer or by authorities, provided the taxpayer pays tax under the correct head. Claims must be filed within two years from payment of tax under the correct head; for payments made before the relevant notification the two year period runs from the notification date. Refunds are barred if liability was adjusted by issuing a credit note. Applications are to be filed electronically and transitional provisions apply to earlier filed claims. Circulars GST - States Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65502