TaxTMI 
TaxTMI 
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
regarding wrong payment IGST Tax
31 Jan 2023 
9 Replies 
19161 Views Asked by
Refund of wrongly paid GST: taxpayer should pay correct IGST and then seek refund of amounts paid under wrong heads.
Taxpayer erroneously paid IGST liability as CGST and SGST in GSTR 3B despite correct reporting in GSTR 1; advisory consensus is to deposit tax under the correct IGST head, then claim refund of amounts paid under the wrong heads through refund provisions for excess or wrongly paid tax. Practitioners cite judicial decisions and a CBIC circular treating refund time limit as running from payment of the correct tax, note practical reconciliation challenges with Statement 6 and GSTR 1 data, and warn interest and penalty exposure will turn on whether the correct IGST is deposited and the facts presented in adjudication. (AI Summary)
Taxpayer erroneously paid IGST liability as CGST and SGST in GSTR 3B despite correct reporting in GSTR 1; advisory consensus is to deposit tax under the correct IGST head, then claim refund of amounts paid under the wrong heads through refund provisions for excess or wrongly paid tax. Practitioners cite judicial decisions and a CBIC circular treating refund time limit as running from payment of the correct tax, note practical reconciliation challenges with Statement 6 and GSTR 1 data, and warn interest and penalty exposure will turn on whether the correct IGST is deposited and the facts presented in adjudication. (AI Summary)