Sir, as per circular no. 125/44/2019-GST, refund to be claimed firstly under IGST, then equally under CGST and SGST to the extent of balance available.
Now, i haved filed my application in 2021 and claim full refund of ₹ 20 lakhs under SGST head only, even though balances stand under CGST and IGST head.
Whether officer can charge any interest and penalty at the time of departmental audit?
Refund Application Error Under SGST Head: Withdraw and Refile to Avoid Interest and Penalties. Revenue-Neutral Situation Explained. A user inquired about a refund application filed incorrectly under the SGST head, despite having balances under CGST and IGST, and sought clarification on potential interest and penalties during a departmental audit. A respondent advised that if the time limit permits, the application could be withdrawn and refiled correctly. Additionally, the respondent noted that the situation is revenue-neutral for the user, as no extra benefit was gained from the department, suggesting that interest and penalties may not be applicable. (AI Summary)
TaxTMI 
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