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.

AI Summary

Guidelines for Claiming Refund on Excess GST Payments Under Sections 77 and 54 of CGST Act 2017 A participant inquired about the process for claiming a refund on wrongly and excessively paid taxes under the GST regime, including required documentation. One response explained that refunds can be claimed under the provisions of Section 77 of the CGST Act 2017, with the option to use PMT-09 challan for adjusting tax heads if paid incorrectly. Another response highlighted that claims for excess and wrongly paid taxes can be made under Sections 54(8)(e) and 54(8)(d) respectively, in conjunction with Section 77 of the CGST Act.