Excess GST paid in Mar-18 GSTR-3B

[JIGAR SHAH]

Sales as per GSTR-3B IGST 18%	15,00,000 2,70,000	Paid by set-off IGST Input credit Balance of Import Duty
Sales as per GSTR-1, Books & GSTR-9 IGST 18%	1000000 180000
Excess tax-paid by GSTR-3B of Mar-18	90000

Issue :-

How Excess IGST payment in GSTR-3B can be claimed?

Option - 1 :-

Can we reclaim as IGST Input credit in GSTR-3B of August-19?

Option - 2 :-

Can we adjust against IGST liability of output sales of August-19 in GSTR-3B?

Option - 3 :-

If the above two option is not valid, last option refund claim after filing of GSTR-9 & GSTR-9C.

AI Summary

Refund claim preferred remedy for excess IGST payment; offset against current liability discussed but rectification time-barred.
Excess IGST paid in a past GSTR-3B may be remedied by a refund claim under the statutory refund mechanism; reclaiming as input credit or adjusting in later returns faces practical and procedural limits, and rectification of the original return is precluded once statutory rectification time limits have expired, though adjustment from the electronic cash ledger is suggested as a practical alternative.