TaxTMI 
TaxTMI 
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.
Refund on wrongly paid & excess paid tax
09 Aug 2019 
2 Replies 
1477 Views Asked by
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. (AI Summary)
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. (AI Summary)