https://www.taxtmi.com/circulars?id=71490 Subsequently held includes both a taxpayer's own later identification of the correct character of the supply and a finding by a tax officer. Refund may be claimed in either case after payment of tax in the correct head. Rule 89(1A) requires electronic filing of FORM GST RFD-01 within two years from payment of corrected tax; pre-commencement correct-head payments receive the transitional two-year period from commencement. Refund is excluded where tax has been adjusted through a credit note. en-us Mon, 25 Apr 2022 00:00:00 +0530 Tue, 29 Sep 2026 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71490 Subsequently held includes both a taxpayer's own later identification of the correct character of the supply and a finding by a tax officer. Refund may be claimed in either case after payment of tax in the correct head. Rule 89(1A) requires electronic filing of FORM GST RFD-01 within two years from payment of corrected tax; pre-commencement correct-head payments receive the transitional two-year period from commencement. Refund is excluded where tax has been adjusted through a credit note. Circulars GST - States Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71490