TaxTMI 
TaxTMI 
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.
Relevant date for claiming refund
24 Jul 2023 
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Refund for wrongly paid GST under incorrect head may be available under reclassification rules but faces procedural hurdles.
A supplier who invoiced correctly but paid tax under the wrong head may seek refund under the reclassification refund mechanism; amended procedural rules fix the relevant date for such refund as linked to payment under the correct head and circular guidance supports this, but electronic refund filing may be blocked by return validation mismatches and revenue may contend the earlier payment was a valid tax payment rather than a refundable deposit, creating practical and temporal obstacles and potential for contested proceedings. (AI Summary)
A supplier who invoiced correctly but paid tax under the wrong head may seek refund under the reclassification refund mechanism; amended procedural rules fix the relevant date for such refund as linked to payment under the correct head and circular guidance supports this, but electronic refund filing may be blocked by return validation mismatches and revenue may contend the earlier payment was a valid tax payment rather than a refundable deposit, creating practical and temporal obstacles and potential for contested proceedings. (AI Summary)