GST Refund on account of Advance Refund Voucher

[Ashiesh Prremji]

Dear Experts,

I had paid GST on advance in Nov 19 which were partially paid by credit note issued in that month. Later, Invoice against that advance not issued & we finally refunded amount in April 20 through Refund Voucher.

Suppose, B2B GST = 100/-, GST on Advance = 300, GST on CN = 250. We paid GST in 3B = 150. Now, as per circular No. 137_7_2020 if i file RFD-01 for ₹ 300/- under category 'Excess payment of tax', it's showing error that Refund claimed can not be greater than what GST paid in 3B i.e ₹ 150.

First, please suggest how to resolve this query ? Second, is there an option to file RFD-01 under category 'Any Other (Specify)' ?

Thank You,

AI Summary

GST Refund Issue: Advance Payment Error in 'Excess Payment of Tax' Category; Explore Alternative Filing Options. A user inquired about a GST refund issue related to an advance payment made in November 2019, which was partially offset by a credit note. The invoice was not issued, and a refund was processed in April 2020. The user faced an error when filing for a refund under the 'Excess payment of tax' category, as the claimed amount exceeded the GST paid. They sought advice on resolving this and whether to file under 'Any Other (Specify)'. Respondents suggested considering other refund categories and advised on adjusting the application and covering letter accordingly.