Refund on wrongly paid & excess paid tax

Refund on wrongly paid & excess paid tax https://www.taxtmi.com/forum/issue?id=115299 Claimants may recover excess or wrongly paid GST either by refund under Section 54 for excess payments or, for wrongly paid taxes, by refund after correct payment under Section 77 or by adjusting entries within the electronic cash ledger. Administrative guidance permits use of PMT-09 to reassign amounts between tax heads, enabling intra-ledger reallocation without initiating formal refund procedures in specified cases. en-us Fri, 09 Aug 2019 10:41:37 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator Refund on wrongly paid & excess paid tax https://www.taxtmi.com/forum/issue?id=115299 Claimants may recover excess or wrongly paid GST either by refund under Section 54 for excess payments or, for wrongly paid taxes, by refund after correct payment under Section 77 or by adjusting entries within the electronic cash ledger. Administrative guidance permits use of PMT-09 to reassign amounts between tax heads, enabling intra-ledger reallocation without initiating formal refund procedures in specified cases. Discussion-Forum GST Fri, 09 Aug 2019 10:41:37 +0530 https://www.taxtmi.com/forum/issue?id=115299