Refund of RCM

[Vineet Agrawal]

During the F.Y. 2017-18, I had paid RCM wrongly under the heads of CGST and SGST. I had even claimed ITC under those heads. While reconciling with GSTR 2A, I came to know that I was liable to pay IGST instead of CGST and SGST.

Can I claim refund of CGST and SGST now (provided that I make IGST payment)

What will be the position of ITC claimed earlier?

AI Summary

Reverse Charge Mechanism error: tax head reclassification and refund possible, but rectification constrained by GST correction rules.
Payment under the Reverse Charge Mechanism was wrongly made as CGST and SGST with ITC claimed; taxpayer may instead pay IGST and seek refund or reclassification of the wrongly paid heads, but rectification is constrained by amended return correction rules, refund time limits, and risk of departmental scrutiny, so leaving the position unamended may be preferable where the error remains undetected due to revenue neutrality.