Excess payment of tax

[Asked by Guest]

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

Excess GST payment recovery possible via refund or set-off when tax not passed to recipient, subject to unjust enrichment.
Excess GST paid for supplies invoiced in the wrong state may be remedied by refund where the tax incidence was not passed to the recipient-filing Form-GST-RFD-01 under the refund provisions-or by utilising the excess against future liabilities in the state of payment. Electronic Credit Ledger balance is not required for such refunds: ITC-paid tax is re credited and cash-paid tax is refunded by electronic transfer, provided the claim is not barred by the principle of unjust enrichment; ECL balance is relevant only for refunds based on accumulation of unutilized credit.