https://www.taxtmi.com/circulars?id=67506 Refund entitlement covers cases where a supply initially treated by the taxpayer as intra State or inter State is later reclassified as inter State or intra State respectively, whether reclassification is made by the taxpayer or by a tax authority. Claimants must file Form GST RFD 01 within the prescribed limitation period measured from the date tax was paid under the correct head; payments made before the controlling notification are subject to a limitation measured from the notification date. Refunds are not available where tax has been adjusted via issuance of a credit note. en-us Fri, 03 Dec 2021 00:00:00 +0530 Tue, 11 Jun 2024 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67506 Refund entitlement covers cases where a supply initially treated by the taxpayer as intra State or inter State is later reclassified as inter State or intra State respectively, whether reclassification is made by the taxpayer or by a tax authority. Claimants must file Form GST RFD 01 within the prescribed limitation period measured from the date tax was paid under the correct head; payments made before the controlling notification are subject to a limitation measured from the notification date. Refunds are not available where tax has been adjusted via issuance of a credit note. Circulars GST - States Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67506