https://www.taxtmi.com/forum/issue?id=118660 A supplier who invoiced correctly but paid tax under the wrong head may seek refund under the reclassification refund mechanism; amended procedural rules fix the relevant date for such refund as linked to payment under the correct head and circular guidance supports this, but electronic refund filing may be blocked by return validation mismatches and revenue may contend the earlier payment was a valid tax payment rather than a refundable deposit, creating practical and temporal obstacles and potential for contested proceedings. en-us Mon, 24 Jul 2023 18:47:53 +0530 Thu, 23 Jan 2025 14:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118660 A supplier who invoiced correctly but paid tax under the wrong head may seek refund under the reclassification refund mechanism; amended procedural rules fix the relevant date for such refund as linked to payment under the correct head and circular guidance supports this, but electronic refund filing may be blocked by return validation mismatches and revenue may contend the earlier payment was a valid tax payment rather than a refundable deposit, creating practical and temporal obstacles and potential for contested proceedings. Discussion-Forum GST Mon, 24 Jul 2023 18:47:53 +0530 https://www.taxtmi.com/forum/issue?id=118660