regarding wrong payment IGST Tax

[FARIDUDDIN AHMAD]

respected sir, my issue is that IGST Liability of Rs-230000/- for the month of Nov 2017 due to mistake has been paid to CGST Rs-115000/- and SGST Rs-115000/-. SCN U/s 74 to deposit short payment of IGST Rs-230000/- has been issued. can the wrong payment to CGST and SGST of IGSTbe allowed

AI Summary

Taxpayer Mistakenly Pays IGST as CGST and SGST, Faces Shortfall Notice Under Section 74; Experts Advise Corrective Steps. A user raised a query about mistakenly paying IGST as CGST and SGST for November 2017, leading to a shortfall notice under Section 74. Experts advised that the correct tax must be paid and a refund claimed for the wrongly paid amounts. They discussed legal precedents and sections of the GST and IGST Acts relevant to such errors, including Sections 19, 50, 74, and 77. Some experts highlighted potential challenges in claiming refunds due to procedural requirements and differences in interpretation, suggesting that the issue might not fit under Section 77. Legal judgments and a CBIC circular were referenced for guidance.