TaxTMI 
TaxTMI 
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.
How to deal regarding IGST paid instead of SGST/CGST on Advance against work contract
02 Dec 2022 
6 Replies 
4596 Views Asked by
Wrong-head tax payment remedies: transfer within cash ledger, amend returns, or seek refund under statutory adjustment provisions.
Where IGST was paid instead of CGST/SGST on an advance, the primary remedies are: transfer of the amount within the electronic cash ledger to the correct tax heads via the portal payment-transfer form if unsettled; correction of returns or adjustment of IGST paid against future IGST liability if returns have been filed; and, where adjustment is not feasible, claim refund or adjustment under the statutory provisions for tax paid under the wrong head, as further explained in administrative guidance and judicial decisions. (AI Summary)
Where IGST was paid instead of CGST/SGST on an advance, the primary remedies are: transfer of the amount within the electronic cash ledger to the correct tax heads via the portal payment-transfer form if unsettled; correction of returns or adjustment of IGST paid against future IGST liability if returns have been filed; and, where adjustment is not feasible, claim refund or adjustment under the statutory provisions for tax paid under the wrong head, as further explained in administrative guidance and judicial decisions. (AI Summary)