https://www.taxtmi.com/circulars?id=70671 Refund of tax paid under an incorrect GST head may be claimed where a supply initially treated as intra-State or inter-State is later found to have the opposite character, whether by the taxpayer or in tax proceedings. The claimant must first pay tax under the correct head and file FORM GST RFD-01 within two years from that payment, subject to the transitional period for earlier correct-head payments. Refund is not available where tax has been adjusted through a credit note for the transaction. en-us Tue, 12 Oct 2021 00:00:00 +0530 Tue, 04 Aug 2026 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70671 Refund of tax paid under an incorrect GST head may be claimed where a supply initially treated as intra-State or inter-State is later found to have the opposite character, whether by the taxpayer or in tax proceedings. The claimant must first pay tax under the correct head and file FORM GST RFD-01 within two years from that payment, subject to the transitional period for earlier correct-head payments. Refund is not available where tax has been adjusted through a credit note for the transaction. Circulars GST - States Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70671