https://www.taxtmi.com/forum/issue?id=115355 Excess IGST paid in a past GSTR-3B may be remedied by a refund claim under the statutory refund mechanism; reclaiming as input credit or adjusting in later returns faces practical and procedural limits, and rectification of the original return is precluded once statutory rectification time limits have expired, though adjustment from the electronic cash ledger is suggested as a practical alternative. en-us Sat, 24 Aug 2019 14:13:01 +0530 Thu, 23 Jan 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115355 Excess IGST paid in a past GSTR-3B may be remedied by a refund claim under the statutory refund mechanism; reclaiming as input credit or adjusting in later returns faces practical and procedural limits, and rectification of the original return is precluded once statutory rectification time limits have expired, though adjustment from the electronic cash ledger is suggested as a practical alternative. Discussion-Forum GST Sat, 24 Aug 2019 14:13:01 +0530 https://www.taxtmi.com/forum/issue?id=115355