Payment of SGST made to Cess

[ANAND SHRIGUNJI]

Respected Sir,

On 25/09/17 you posted that refund is possible for the by mistake payment of Cess on SGST,

But till when it will be refunded. Please tell me.

[Ganeshan Kalyani]

In my view the refund will be allowed only after filing of GSTR 3 i.e. final return. GSTR 3B is summarised return.

[ANITA BHADRA]

Dear Sir

You can claim manually by filing RFD-01 A .

Government by Notification No. 55/2017 dated 15 Nov 2017 – Central Tax Government vide notification permits to claim refund manually in case you have excess balance in electronics cash ledger due to payments by mistake

Regards

[CSSANJAY MALHOTRA]

Modalities for the same is being finalised and circulated shortly by Board. Refund is admissible.

[Ganeshan Kalyani]

Sir, it will be of great help to trade if in place of refund cross adjustment option is enabled. The department can keep the provision of intimation of such adjustment. This is because the mistakes will hamper on the working capital of the dealer.

[CSSANJAY MALHOTRA]

Surely Sh Ganeshan ji. Will take up and represent same.

[Nash Industries I Pvt Ltd]

We had a similar case in one of the group companies. We had sought refund from the Department.

The department has replied to our claim as follows:

Refund to be filed on line. Refund provision not yet operationalised in the GST portal. Please submit through the portal as and when it is opened. However, the claim should be made within the limitation of time.

We are exploring alternative ways to obtain the refund. We have also suggested since the amount is deposited to the Government account and the department can make the necessary changes to treat the deposit in the SGST account if not possible to refund,

We are keeping our fingers crossed.

Regards

S.Ramaswamy

AI Summary

Refund for mistaken cess payment: manual claims allowed; portal modalities pending, claim within limitation period.
Mistaken cess payments credited to the electronic cash ledger may be reclaimed by filing Form RFD-01A under the Notification permitting manual refunds for excess ledger balances caused by erroneous payments; the portal refund facility is not yet operational and modalities are being finalised, so claims should be submitted through the portal when opened and within the applicable limitation period.