Refund of wrongly paid tax i.e.CGST and SGST instead of IGST and Vice versa

[Anand Desai]

What will be the last date of filing refund claim of excess tax paid in GSTR 3B of F.Y 2017-18 and such excess payment was determined at the time of filing Annual Return i.e. GSTR 9 for the F.Y. 2017-18 in the month of January 2020?

[KASTURI SETHI]

This refund claim is hit by Explanation-2 (h) of Section 54 of CGST Act.

[PAWAN KUMAR]

Dear Sir,

As per my view, the time limit is 02 years from the date of payment of tax.

[KASTURI SETHI]

Dear Pawan Kumar Ji,

I think our view is same on this issue.

AI Summary

Deadline for Claiming Refund on Incorrect CGST/SGST Payments Discussed; Section 54 CGST Act Cited for Guidance A discussion on a forum addresses the issue of claiming a refund for taxes incorrectly paid as CGST and SGST instead of IGST, and vice versa. The query focuses on the deadline for filing a refund claim for excess tax paid in GSTR 3B for the fiscal year 2017-18, identified during the filing of the Annual Return GSTR 9 in January 2020. One participant cites Explanation-2 (h) of Section 54 of the CGST Act, while another suggests a two-year time limit from the date of tax payment. Both participants concur on the time limit for filing the refund claim.