Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC [Read Circular]

The Central Board of Indirect Taxes and Customs (CBIC) clarified the amount of CGST, SGST or IGST wrongly paid for intra-State or inter-State shall be refunded within 2 years. The Board has received representations seeking clarification on the issues in respect of a refund of tax wrongly paid as specified in section 77(1) of the […]
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