https://www.taxtmi.com/circulars?id=66067 Refunds for tax paid under an incorrect GST head are available where the supply is subsequently reclassified either by the taxpayer or by a tax/adjudicatory authority, provided the taxpayer pays tax under the correct head. The refund claim must be filed within two years from the date of payment under the correct head; for payments made before the refund rule amendment, the two year period runs from the amendment's effective date. Refunds are not available if tax was adjusted by issuance of a credit note. en-us Tue, 26 Oct 2021 00:00:00 +0530 Thu, 08 Dec 2022 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66067 Refunds for tax paid under an incorrect GST head are available where the supply is subsequently reclassified either by the taxpayer or by a tax/adjudicatory authority, provided the taxpayer pays tax under the correct head. The refund claim must be filed within two years from the date of payment under the correct head; for payments made before the refund rule amendment, the two year period runs from the amendment's effective date. Refunds are not available if tax was adjusted by issuance of a credit note. Circulars GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66067