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

Refund of wrongly paid tax: claim may be barred by Explanation 2(h) of Section 54 or subject to a limitation period. Refunds for tax paid to incorrect heads (CGST/SGST vs IGST) are contested between an administrative interpretation that such claims are barred by Explanation 2(h) of the refund limitation provision, and an alternative position that a general two year limitation from the date of payment permits filing a refund claim when misclassification is discovered in subsequent returns.