Excess Payment via DRC-03

[rohit kriplani]

Respected all,

We have made the payment via DRC-03 of one of our client, unfortunately even our client has paid the tax via DRC-03

Now there is excess tax payment and there is two ARN No. generated with same Tax

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

Awaiting replies

[KASTURI SETHI]

Any tax paid in excess can be got refunded from Govt. See Section 54 (8) (e) of CGST Act. In case you have paid through Electronic Credit Ledger, you will be allowed refund of tax via recredit into ECL and if paid in cash that will be transferred to you bank account. Apply online and submit docs to the jurisdictional Range Office.

[KASTURI SETHI]

Excess paid GST cannot be retained by the Department. It is your amount.

AI Summary

Excess GST payment refund: statutory route allows recredit to electronic ledger or bank refund upon online application.
Excess GST payments via DRC-03 are recoverable: if debited from the Electronic Credit Ledger the excess may be recredited to that ledger; if paid in cash the excess may be refunded to the bank account. Taxpayer must apply online and submit documents to the jurisdictional Range Office. The department cannot retain excess tax and must process refund or recredit under the CGST law.