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 on advance: portal rejects claims exceeding reported tax; file by period or use 'any other' with explanation.
Refunds of tax paid on advances can be rejected by the portal where the claimed refund exceeds tax shown as paid in the relevant GSTR-3B; practitioners should either align refund claims to the tax periods in which payment was reflected (potentially filing separate RFD-01s) or file under 'Any Other (Specify)' with an explanatory covering letter and amended declarations, while observing statutory time limits.