Excess payment of tax

[VISHWNANATH NR]

Dear sir,

We are engaged in software training services in karnataka and other 5 states(B to C). Earlier in July 2017 to Feb 2018. We has raised invoices from karnataka for other state also by mentioning Karnataka GSTIN no. Later in the month of March we realised that we should obtain Separate GSTIN No in all the states and we had filled the return for the respective state. Now we want to claim the refund which we have paid in karnataka for other states. So, my question is under which provision i can can claim the refund

AI Summary

Software Training Firm Seeks GST Refund Across States; Refund Possible Under Section 54(8)(e) If No Unjust Enrichment A business providing software training services across multiple states initially used a single GSTIN from Karnataka for invoicing. Upon realizing the need for separate GSTINs for each state, they sought to claim a refund for taxes paid in Karnataka for other states. Respondents advised that a refund could be claimed under Section 54(8)(e) of the CGST Act if the tax was not passed on to customers. Alternatively, excess GST could be used against future liabilities. Concerns were raised about invoice revision and credit ledger balance, with clarification that refunds are possible if unjust enrichment principles are not violated.