Facts: During the search, the Company was compelled to deposit Rs. 100 through the cash ledger. Subsequently, the SCN has proposed a liability of only Rs. 10.
Issue: Whether the excess amount of Rs. 90 can be claimed as a refund under the category “Any Other”, and the refund application in Form RFD-01 is required to be filed online ? or there is any other prescribed process?
Excess GST deposit of Rs.90 refundable; claim online via Form RFD-01 under Section 54 with bank details During a search, the taxpayer deposited Rs.100 but adjudication fixed liability at Rs.10, leaving Rs.90 excess; that excess is generally refundable rather than adjustable and should be claimed through the online refund procedure using Form RFD-01 on the GST portal under the appropriate refund head (e.g., 'any other' or 'excess payment'), with bank details and supporting records. The claim will be processed by the jurisdictional officer, may be subject to verification or adjustment against other liabilities, and timelines, interest and provisional/conditional orders under the GST law may apply. (AI Summary)
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