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of <h1>Taxpayers Can Seek Refunds for Excess GST Payments Due to Errors; Automatic Set-Off Provisions Apply</h1> Excess tax payments due to mistakes or inadvertence occur when taxpayers pay more than required, necessitating a refund. This may result from incorrect tax type designation (CGST, SGST, IGST), wrong GSTIN, or incorrect tax amounts. In such cases, taxpayers can file for refunds, which should be processed within a prescribed period. Payments are categorized as linked to returns or specific demands, and the system should differentiate between these. Refunds can be automatically carried forward or refunded upon application, with provisions for automatic set-off if not due to interpretative differences. The GST Law may specify time limits for re-crediting excess payments.
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