https://www.taxtmi.com/circulars?id=67473 Clarification explains that refund for tax wrongfully paid because a supply was misclassified is available whether the taxpayer reclassifies the supply or a tax authority does so, 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, or, for payments made before the notification, within two years from the notification date. Refunds are not available where the tax has been adjusted by issuance of a credit note. en-us Tue, 26 Oct 2021 00:00:00 +0530 Fri, 31 May 2024 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67473 Clarification explains that refund for tax wrongfully paid because a supply was misclassified is available whether the taxpayer reclassifies the supply or a tax authority does so, 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, or, for payments made before the notification, within two years from the notification date. Refunds are not available where the tax has been adjusted by issuance of a credit note. Circulars GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67473