Relevant date for claiming refund

[Kaustubh Karandikar]

GST wrongly paid under the head CGST + SGST instead of IGST in June’2019. Mistake noticed by the Range Officer in July’2023. If the IGST is paid now in July’ 2023, can refund be claimed of CGST + SGST in July’ 2023 by taking shelter of Rule 89(1A) read with Circular No. 162/18/2021 dt. 25.09.2021? In my view, it can be claimed. Views of the experts please.

AI Summary

Refund Possible for Wrong Tax Payment if Supply Misclassified, Claim Under Rule 89(1A), Circular No. 162/18/2021 A taxpayer mistakenly paid CGST and SGST instead of IGST in June 2019, discovered in July 2023. The taxpayer inquires if a refund can be claimed under Rule 89(1A) and Circular No. 162/18/2021. Experts agree a refund is possible, but only if the supply was initially misclassified as intra-State instead of inter-State. The taxpayer correctly issued the invoice but paid taxes under the wrong head in GSTR-3B. The discussion highlights potential obstacles, such as validation errors and the possibility of a long legal battle, emphasizing the need for careful handling and consideration of legal precedents and practical implications.