https://www.taxtmi.com/circulars?id=65576 The term "subsequently held" includes both taxpayer self reclassification and tax authority findings; refund is available if the taxpayer pays tax under the correct head and files FORM GST RFD 01 within the prescribed limitation period, which for payments made before the rule amendment runs from the rule's commencement. Refund is not available where the tax was adjusted by issuing a credit note; pending applications are to be governed by the amended rule. en-us Mon, 27 Sep 2021 00:00:00 +0530 Wed, 04 May 2022 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65576 The term "subsequently held" includes both taxpayer self reclassification and tax authority findings; refund is available if the taxpayer pays tax under the correct head and files FORM GST RFD 01 within the prescribed limitation period, which for payments made before the rule amendment runs from the rule's commencement. Refund is not available where the tax was adjusted by issuing a credit note; pending applications are to be governed by the amended rule. Circulars GST - States Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65576