Excess tax payment refunds: automatic carry forward or refund on application where payment exceeds liability. 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.