Refund of GST excess paid in GSTR-3B

[Yatin Bhopi]

Dear expert

We have wrongly paid CGST+SGST due to calculation mistake in GSTR-3B for the month of April 2018. due to this there is a mismatch in GSTR-1 also. Below are the option available for refund claims on the portal, but there is no option for such type of refund claim.

1.Refund of Excess Balance in Electronic Cash Ledger

2.Refund of ITC on Export of Goods & Services without Payment of Integrated Tax

3.On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

4.Refund on account of ITC accumulated due to Inverted Tax Structure

5.Recipient of Deemed Exports

6.Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)

7.Export of services with payment of tax

Please guide

AI Summary

Individual Seeks Refund for CGST/SGST Overpayment Due to GSTR-3B Error; Experts Suggest Circular 26/26/2017-GST for Guidance An individual raised a query about mistakenly overpaying CGST and SGST due to a calculation error in GSTR-3B for April 2018, leading to a mismatch in GSTR-1. They sought guidance on claiming a refund, noting the absence of a specific option for such cases on the portal. One expert suggested referring to Circular No. 26/26/2017-GST and seeking assistance from the jurisdictional office. Another recommended adjusting the excess payment against the next month's liability, confirming that such adjustments are permissible under GST law.