https://www.taxtmi.com/circulars?id=67438 The term subsequently held includes both taxpayer-initiated reclassification and reclassification by tax officers, and refund claims must be filed electronically within two years from the date tax was paid under the correct head, with earlier correct-head payments governed by two years from the date of the relevant notification; refunds are excluded where adjustment was made by issuing a credit note. en-us Mon, 11 Oct 2021 00:00:00 +0530 Wed, 22 May 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67438 The term subsequently held includes both taxpayer-initiated reclassification and reclassification by tax officers, and refund claims must be filed electronically within two years from the date tax was paid under the correct head, with earlier correct-head payments governed by two years from the date of the relevant notification; refunds are excluded where adjustment was made by issuing a credit note. Circulars GST - States Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67438