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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Excess tax payment refunds: automatic carry forward or refund on application where payment exceeds liability.</h1> Excess tax payments due to misclassification of tax, incorrect GSTIN, or wrong amount should be refunded or adjusted. Errors in tax nature or GSTIN require administrative verification and a refund application decided within a statutory period. Systems must distinguish return-linked payments from demand-linked payments, and may use period-wise payment or a Personal Ledger Account. Where amounts are misstated, taxpayers may opt for automatic carry forward against future liabilities (if paid with a return) or for refund on application; automatic set off is not for disputes of interpretation. Time limits for suomoto re-crediting should be provided.

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