https://www.taxtmi.com/forum/issue?id=115572 Excess GST paid for supplies invoiced in the wrong state may be remedied by refund where the tax incidence was not passed to the recipient-filing Form-GST-RFD-01 under the refund provisions-or by utilising the excess against future liabilities in the state of payment. Electronic Credit Ledger balance is not required for such refunds: ITC-paid tax is re credited and cash-paid tax is refunded by electronic transfer, provided the claim is not barred by the principle of unjust enrichment; ECL balance is relevant only for refunds based on accumulation of unutilized credit. en-us Tue, 22 Oct 2019 13:23:57 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115572 Excess GST paid for supplies invoiced in the wrong state may be remedied by refund where the tax incidence was not passed to the recipient-filing Form-GST-RFD-01 under the refund provisions-or by utilising the excess against future liabilities in the state of payment. Electronic Credit Ledger balance is not required for such refunds: ITC-paid tax is re credited and cash-paid tax is refunded by electronic transfer, provided the claim is not barred by the principle of unjust enrichment; ECL balance is relevant only for refunds based on accumulation of unutilized credit. Discussion-Forum GST Tue, 22 Oct 2019 13:23:57 +0530 https://www.taxtmi.com/forum/issue?id=115572