https://www.taxtmi.com/circulars?id=67454 The term subsequently held covers taxpayer self reclassification and officer determinations; refund claims require payment under the correct tax head and must be filed within the period prescribed by the amended procedural rule measured from the date of such payment, with transitional relief for payments made before the amendment; refunds are barred where tax was adjusted by issuance of a credit note. en-us Thu, 28 Oct 2021 00:00:00 +0530 Mon, 27 May 2024 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67454 The term subsequently held covers taxpayer self reclassification and officer determinations; refund claims require payment under the correct tax head and must be filed within the period prescribed by the amended procedural rule measured from the date of such payment, with transitional relief for payments made before the amendment; refunds are barred where tax was adjusted by issuance of a credit note. Circulars GST - States Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67454