Tax paid in wrong head and adjusted

[Prabu SubramanianThangavelpillai]

During FY 17-18

1. While filing GSTR-3B tax amount of IGST entered in CESS by mistake.

2. In ITC also the Input of IGST entered in cess and adjusted in tax payment.

3. Excess tax amount than available IGST input paid in cash in CESS head and adjusted.

What can be done now while filing Annual return and Audit?

i) Whether the IGST tax has to be paid in cash ledger with interest for delayed payment.

ii) If paid whether refund option for mistakenly paid amount is available.

iii) Or what else should be done for the above case?

AI Summary

User seeks advice on rectifying tax filing error: IGST entered as CESS in FY 17-18. Refund or interest needed? A user inquired about a tax filing error during FY 17-18, where IGST was mistakenly entered under CESS in both GSTR-3B and ITC, leading to excess payment in cash under CESS. They sought advice on rectifying this in the annual return and audit, questioning if IGST should be paid with interest, if a refund is possible for the mistaken payment, or if other actions are necessary. A respondent asked for clarification on the third point, and the user explained the adjustment process used for the tax payable in CESS.