Mandatory tax 10% deposited debiting wrong heads while APL-1 filling

[BipadBhanjan dixit]

Dear Sir,

The assessee has filed appeal against the O-I-O of the Dy. Com. u/s 73 of the State GST in for short payment of tax under RCM basis say 10L. Upon filing appeal,the assessee has wrongly utilized electronic Credit ledger u/s 49(4) 50K each from sgst & cgst , instead of cash ledger u/s 49 (3) for making payment of mandatory disputed tax ( disputed tax is not a output tax) which was later on rectified by paying it again from cash ledger upon SCN issued by the appellate authority resulting double payment on account of Appeal.

Now, the amount once debited from credit ledger for above reasons are kept separately in assessee'a portal which requires to be re-credited in regular electronic credit ledger for utilising the credit further.

Please guide how the GST paid extra will transfer to electronic credit ledger? Which section /rile we will govern for this whole procedure?

AI Summary

Assessee Seeks Refund for Double Payment Error Under RCM; Guidance Points to Rule 89 and CGST Act Sections An assessee filed an appeal against a State GST order for short tax payment under the Reverse Charge Mechanism (RCM). They mistakenly used the electronic credit ledger instead of the cash ledger for payment, resulting in a double payment after rectification. The excess amount is now held separately in the assessee's portal, and guidance is sought on transferring this to the electronic credit ledger. Responses suggest using Rule 89(2)(k), (l), (m) of the CGST Rules and sections of the CGST Act. Filing an online refund application using Form GST RFD-01 is recommended for re-crediting the excess payment.