https://www.taxtmi.com/forum/issue?id=115288 Recipient wrongly availed CGST and SGST instead of IGST; remedy is to reverse the CGST/SGST credits in returns and pursue refund of the IGST amount into the Electronic Credit Ledger under the statutory refund provision Section 54(8)(e), noting that Section 77 chiefly governs supplier refunds and that authorities and case law treat such classification errors as technical, not extinguishing substantive credit rights. en-us Tue, 06 Aug 2019 16:17:33 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115288 Recipient wrongly availed CGST and SGST instead of IGST; remedy is to reverse the CGST/SGST credits in returns and pursue refund of the IGST amount into the Electronic Credit Ledger under the statutory refund provision Section 54(8)(e), noting that Section 77 chiefly governs supplier refunds and that authorities and case law treat such classification errors as technical, not extinguishing substantive credit rights. Discussion-Forum GST Tue, 06 Aug 2019 16:17:33 +0530 https://www.taxtmi.com/forum/issue?id=115288