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.

[rajkumar shukla]

No GSTN does not permit such adjustment. IGST will have to be paid. refund of cgst/sgst should be sought.

[KASTURI SETHI]

In my view answer is NO.

[Ganeshan Kalyani]

Cross utilisation of credit is not permissible in GST network. The input credit of CGST against IGST and vice versa is allowed but not the tax paid by cash.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of experts. while making epayment we have to be careful.

[Richa Goyal]

Thank you for your guidance. Can we use the cash ledger for RCM PAYMENT and take credit on the same so that we can use for IGST payment.

[rajkumar shukla]

RCM payment for which GST?

[KASTURI SETHI]

In my view, yes and proof of debit through electronic cash ledger will be document for availing ITC. Pl.note it is my view.

[subramanian vijayakumar]

Yes cross utilisation of ITC is not possible

They have to pay IGST and they can claim cgst and sgst paid inadvertently as refunds or they can set Off for future liabilities

Regarding 2nd portion of they have paid RCM and if it's available in the cash ledger they can adjust

AI Summary

Cross-utilisation of tax cash balances prohibited; IGST must be paid separately while CGST/SGST refund or set off pursued.
Cash balances in CGST/SGST cash ledgers cannot be used to pay IGST; the taxpayer must pay IGST separately. Mistaken cash payments of CGST/SGST should be remedied by claiming refund or carrying the balances forward to set off future liabilities. Input tax credit cross utilisation is governed by ITC rules and does not permit use of cash tax payments for IGST. RCM payments may be met from the electronic cash ledger, with electronic debit serving as evidence for adjustment where rules permit.