CBIC issued clarification on refund of tax paid under wrong head

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  • By Chetan Kulasri
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  • Last Updated on 24 February, 2026

clarification on refund of GST tax paid under wrong head

Circular No. 162/18/2021-GST dated September 25, 2021

The CGST Rules, 2017 are amended to remove ambiguity by providing the procedure and time limit for filing refund of tax paid under wrong head. A clarification has also been issued explaining the reason of amendment and various illustrations.

Click Here To Read The Full Notification

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