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

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.