Refund of wrongly paid GST amount

[NARENDER YARRAGORLA]

Now we are filing GSTR-9 and observed that we have disclosed and discharged excess tax amount by mistake through GSTR-1 and 3B, can we calm the excess amount as refund u/s 54?

We have claimed excess ITC, the excess paid outward tax can be adjusted against the excess claimed ITC?

AI Summary

Claim Refund for Excess GST Paid via GSTR-1 & 3B; Section 54 Allows Refund Within Two Years A user inquired about claiming a refund for excess tax paid under GST through GSTR-1 and 3B. They also asked if the excess paid outward tax could be adjusted against excess claimed ITC. One respondent advised that after filing the annual return, revisions are not possible, but issues can be addressed during scrutiny. Another respondent confirmed that a refund can be claimed under Section 54 of the CGST Act within two years from the excess payment date, but the excess ITC cannot be adjusted. A third respondent agreed, adding that utilized excess ITC must be reversed with interest.