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

Refund of wrongly paid GST: application possible under Section 54, but excess ITC must be reversed if utilised.
Refund of wrongly paid GST may be claimed under the statutory refund mechanism (Section 54) within the prescribed limitation period from the relevant date of excess payment; however, filing an annual return may limit revision options and practical redress through departmental scrutiny. Excess outward tax cannot simply be adjusted against excess input tax credit; any excess ITC that has been utilised must be reversed and interest paid.