Refund on wrongly paid & excess paid tax

[Vinay Kumar]

I wish to know, how to file a refund on wrongly paid & excess paid tax under the GST regime. and also I would like to know what are all the documents required to submit the department for the same.

[Ranjith Reddy]

Dear Vinay,

Yes, you can go under Refund of Excess Balance in Electronic Cash Ledger or Excess payment of tax - Excess paid tax

In case of wrongly paid taxes the assesee has an option to claim refund of such taxes only after making the payment of correct tax to the Govt exchequer. the said provision is taken from sec.77 of CGST act 2017.

As per the recent notification CT if there is any wrongly paid tax through cash then no need to go for refund. However, one can use PMT-09 challan to inter change the tax heads.

[KASTURI SETHI]

At present excess paid can be claimed under Section 54 8(e) and wrongly paid can be claimed under Section 54 (8)(d) read with section 77 of CGST Act.

AI Summary

Refund of wrongly paid and excess GST allows ledger adjustment or statutory refund, with PMT-09 enabling tax-head reallocation. Claimants may recover excess or wrongly paid GST either by refund under Section 54 for excess payments or, for wrongly paid taxes, by refund after correct payment under Section 77 or by adjusting entries within the electronic cash ledger. Administrative guidance permits use of PMT-09 to reassign amounts between tax heads, enabling intra-ledger reallocation without initiating formal refund procedures in specified cases.