Wrong payment made using DRC-03

[Krishnamurthy V]

Sir

Accountant wrongly debited ₹ 6.5 lakhs in CGST instead of SGST using DRC-03

Is there any way to correct this, so that the same is either recredited into Credit ledger or get refund from tax department.

Please help

[KASTURI SETHI]

You will have to apply for refund on the ground of excess paid by mistake. Section 54(8)(e) refers.

[DR.MARIAPPAN GOVINDARAJAN]

You have to pay SGST and get refund of CGST. There is no way for adjustments.

AI Summary

Refund for mistaken tax payment: excess CGST paid must be claimed as refund or SGST paid and CGST refunded.
An inadvertent CGST debit using DRC-03 requires the taxpayer to pursue refund of the excess CGST under refund provisions for mistaken payments and to pay any unpaid SGST; no direct adjustment to recredit CGST to SGST is available.