https://www.taxtmi.com/forum/issue?id=115913 During the year the taxpayer entered IGST tax and matching ITC under the CESS head in GSTR-3B; after exhausting that ITC, additional tax was paid in cash under the CESS ledger and adjusted. The taxpayer asks whether IGST must be paid from the cash ledger with interest, whether a refund for the mistaken CESS payment is available, or what corrective steps should be taken for annual return and audit. A respondent requested further details, and the taxpayer confirmed the misclassification of both liability and ITC to CESS followed by a cash payment to CESS. en-us Tue, 21 Jan 2020 12:31:07 +0530 Thu, 23 Jan 2025 15:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115913 During the year the taxpayer entered IGST tax and matching ITC under the CESS head in GSTR-3B; after exhausting that ITC, additional tax was paid in cash under the CESS ledger and adjusted. The taxpayer asks whether IGST must be paid from the cash ledger with interest, whether a refund for the mistaken CESS payment is available, or what corrective steps should be taken for annual return and audit. A respondent requested further details, and the taxpayer confirmed the misclassification of both liability and ITC to CESS followed by a cash payment to CESS. Discussion-Forum GST Tue, 21 Jan 2020 12:31:07 +0530 https://www.taxtmi.com/forum/issue?id=115913