How to deal regarding IGST paid instead of SGST/CGST on Advance against work contract

[RAJENDRA KHANDELWAL]

In case of a work contract an advance was received but due to oversight IGST has been deposited (In March 2022) instead of SGST and CGST however no invoice has been issued till date. can we claim refund under excess payment category by issuing Refund voucher and make payment today of SGST and CGST without Interest. If anyone has any other option or suggestion please narrate.

AI Summary

Guidance on Adjusting Mistaken IGST Payment Instead of SGST/CGST: Refer to Section 77, Section 19, Rule 88B, Rule 87(13) A participant inquired about handling a situation where IGST was mistakenly paid instead of SGST and CGST on an advance for a work contract, without any invoice issued yet. Responses suggested referring to Section 77 of the CGST Act and Section 19 of the IGST Act, along with Rule 88B and Rule 87(13) of the GST Rules, which allow for tax adjustments via the electronic cash ledger. If returns were already filed, amending entries in GSTR-1 or seeking a refund due to contract cancellation were advised. Relevant case law and a CBIC circular were also referenced for guidance.