2017-18 outward case

[Vel Murugan]

Crux of the case: due to ignorance and being new to GST, in 2017-18, the taxpayer had inadvertently wrongly declared our outward liabilities in GSTR-1 in IGST, CGST, SGST, and vice-versa, resulting in the demand order. As per the order dated 21.12.2023, they have to pay Rs.743 223/- towards IGST. However, due to the above wrong showing in GSTR-1, they had paid excess tax towards CGST and SGST @ 307456/- each, totaling 614913/-. Hence, fled a rectification application with a request that this point has to be reconsidered and enclose a copy of judgement dated 03.01.2024 of Hon'ble Kerala High Court in support of their defense. Given undertaking to pay the differential liability, if any after adjusting the excess paid cgst and sgst. However, the rectification application was rejected and they want to go on appeal. kindly advise.

AI Summary

Taxpayer's GST Rectification Rejected, Plans Appeal; Limitation Period Starts from Rejection Date, Not Original Order. A taxpayer mistakenly declared GST liabilities incorrectly in their 2017-18 GSTR-1, leading to a demand order to pay Rs. 743,223 towards IGST. They had overpaid Rs. 614,913 collectively in CGST and SGST. They filed a rectification application to adjust the excess payment, referencing a Kerala High Court judgment, but it was rejected. They plan to appeal. A response advised that the limitation period for filing an appeal starts from the rectification application's rejection date, not the original assessment order date, referencing a Madras High Court decision. The taxpayer should approach the appropriate authority for the appeal.