PAID CGST BY MISTAKE IN CASH, LIABILITY IS ONLY IGST, CAN THE CASH BALANCE OF CGST BE USED WITH THERE IS CREDIT IN CGST?

[Richa Goyal]

We have wrongly paid CGST and SGST in cash. The liability is only IGST and there is enough credit balance in CGST and SGST. Can the cash balance of CGST and SGCT be used to make the payment of IGST?.. Kindly guide.

AI Summary

Mistaken CGST/SGST Payment Can't Offset IGST; Separate Payment Required, Refunds Recommended for Overpayment. A user inquired about the possibility of using a mistakenly paid CGST and SGST cash balance for IGST liability, given sufficient credit in CGST and SGST. Responses indicated that the GST network does not allow such adjustments; IGST must be paid separately, and a refund for CGST/SGST should be sought. Cross-utilization of credit is not permissible, though input credit of CGST against IGST is allowed. It was suggested that the cash ledger could be used for RCM payment, with documentation for availing ITC, but cross-utilization of ITC remains impossible.