Cess paid instead of SGST

[gvenugopal g]

In the month of July-2017, while making the payment Challan, we had inadvertently selected CESS instead of SGST, so again we have generated another challan and paid the correct SGST amount.

Is it possible to get the refund of Cess (showing un-adjusted Cess in Electronic Credit Ledger), which we have wrongly paid in the month of July-2017

[KASTURI SETHI]

Refund is admissible.

[DR.MARIAPPAN GOVINDARAJAN]

Yes, refund is possible only at the time of your filing GSTR - 3 return and application for refund on the common portal.

[Himansu Sekhar]

I agree with Govindrajanji

[Ganeshan Kalyani]

The tax reached government kitty. Whether in the form of SGST or cess the money is money, the cash is cash. Thus the assesses should be given apportunity to rectify the error by allowing adjustment of tax paid across heading.

[Nash Industries I Pvt Ltd]

Refund possible. GST answered through tweets.

AI Summary

Refund of wrongly paid cess permitted upon filing GSTR-3 and submitting refund application on the common portal.
Refund of erroneously paid cess in place of SGST is admissible. The practical remedy is to claim the refund when filing the return and to submit a refund application on the common GST portal, with the electronic credit ledger showing the unadjusted cess. Authorities and advisers indicate that adjustment or reallocation across tax headings can be used to rectify the payment error and regularise credits.