CGST/SGST in place of IGST

[Ashiesh Prremji]

Dear Sir,

In case of Bill To & Ship To, if Supplier has paid CGST/SGST in place of IGST & receiver also availed same as CGST/SGST for whole FY 19-20. There are 60-80 Invoices during FY 19-20, by paying IGST & claim CGST/SGST as Refund is tedious work. What to be done now as a supplier & as a receiver also, please suggest ?

Thanks,

AI Summary

Wrong GST head payment: refund, adjustment, or credit-note correction available with ITC reversal risks.
Supplies invoiced under CGST/SGST instead of IGST may be remedied by claiming refund of wrongly paid tax subject to departmental adjudication and limitation rules, by administrative shifting using the prescribed electronic adjustment form, or by issuing credit notes and re invoicing within the statutory period to correct tax heads; choice of route depends on whether the recipient has availed and utilized input tax credit, possible interest positions, and whether departmental orders later permit refund after assessment.