https://www.taxtmi.com/circulars?id=66064 Clarifies that "subsequently held" covers both taxpayer-initiated and authority-initiated reclassification of supplies; refund is available if the taxpayer pays tax under the correct head and files the refund within the limitation period prescribed by the amended rule, with temporally prior correct payments governed from the amendment's effective date; refunds are not available where liability has been adjusted by issuance of a credit note. en-us Thu, 14 Oct 2021 00:00:00 +0530 Wed, 07 Dec 2022 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66064 Clarifies that "subsequently held" covers both taxpayer-initiated and authority-initiated reclassification of supplies; refund is available if the taxpayer pays tax under the correct head and files the refund within the limitation period prescribed by the amended rule, with temporally prior correct payments governed from the amendment's effective date; refunds are not available where liability has been adjusted by issuance of a credit note. Circulars GST - States Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66064