https://www.taxtmi.com/circulars?id=65557 Tax paid under an incorrect GST head due to supply misclassification (inter State vs intra State) is refundable where the taxpayer pays tax under the correct head; "subsequently held" includes reclassification by the taxpayer or by tax authorities in any proceeding. The two year limitation for filing the electronic refund application is measured from the date of payment of tax under the correct head, or from the notification date where payment preceded the notification. Refunds are barred if tax has been adjusted through issuance of a credit note. en-us Wed, 20 Apr 2022 00:00:00 +0530 Tue, 17 Mar 2026 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65557 Tax paid under an incorrect GST head due to supply misclassification (inter State vs intra State) is refundable where the taxpayer pays tax under the correct head; "subsequently held" includes reclassification by the taxpayer or by tax authorities in any proceeding. The two year limitation for filing the electronic refund application is measured from the date of payment of tax under the correct head, or from the notification date where payment preceded the notification. Refunds are barred if tax has been adjusted through issuance of a credit note. Circulars GST - States Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65557