https://www.taxtmi.com/circulars?id=67384 Clarification states that refunds for tax wrongfully collected under the JGST and IGST Acts are available when a supply's classification is later found to be inter State or intra State, whether discovered by the taxpayer or determined by tax authorities, provided the taxpayer pays tax under the correct head. Sub rule (1A) of rule 89 prescribes electronic filing of refund claims within a time limit measured from payment under the correct head or, for prior payments, from the notification date; refunds are excluded where adjustment was made by credit note. en-us Tue, 17 May 2022 00:00:00 +0530 Mon, 06 May 2024 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67384 Clarification states that refunds for tax wrongfully collected under the JGST and IGST Acts are available when a supply's classification is later found to be inter State or intra State, whether discovered by the taxpayer or determined by tax authorities, provided the taxpayer pays tax under the correct head. Sub rule (1A) of rule 89 prescribes electronic filing of refund claims within a time limit measured from payment under the correct head or, for prior payments, from the notification date; refunds are excluded where adjustment was made by credit note. Circulars GST - States Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67384