REFUND U/S 77 OR U/S 54

[AJIT Tiwary]

Dear Expert,

i have filed my GSTR-1 for the month of july 2017 correctly. all the invoices shows the liability under IGST but when i have to pay the gst through GSTR-3B i wrongly pay the tax under CGST and SGST. now, i got notice ASMT-10 it shows that i have not pay the gst liability as per GSTR-1 which shows IGST liabilty.

Further, i paid the IGST and going to apply for refund which i have wrongly paid under CGST and SGST but when i am going to file statement-6 we got two column 1. transaction considered previously and 2. transaction considered subsequently.

i filled all detail as require the column (transaction considered previously) as i filed GSTR-1 which is correct as i said above. but when i go to fill transaction considered subsequently i found that my my both column will be same and refund has not been generated

now i need to know how i go to apply for RFD-01 through statement-6.

AI Summary

Excess payment of tax refund: claimable from the date of payment under the correct head; procedural errors may be rectified administratively.
When tax shown as IGST in GSTR 1 was paid under CGST/SGST in GSTR 3B, the taxpayer may claim refund either under Section 77 for tax paid under wrong head or under Section 54 as excess payment; Circular No.162/18/2021 GST instructs that the two year limitation is to be reckoned from the date of payment under the correct head. Portal mechanics (Statement 6 previously vs subsequently) can nullify refund calculation when entries coincide, and procedural rectification via the jurisdictional officer or appellate remedy may be necessary where claims are rejected as time barred.