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    <title>Refund in wrong order</title>
    <link>https://www.taxtmi.com/forum/issue?id=117622</link>
    <description>Refund allocation must follow the priority of IGST first, then CGST and SGST equally. A taxpayer who incorrectly claimed the entire refund under SGST may withdraw and refile the application if time permits. If the misallocation did not confer any extra benefit and the aggregate refund amount is unchanged, the error is revenue neutral and ordinarily will not attract interest or penalty on departmental audit.</description>
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      <description>Refund allocation must follow the priority of IGST first, then CGST and SGST equally. A taxpayer who incorrectly claimed the entire refund under SGST may withdraw and refile the application if time permits. If the misallocation did not confer any extra benefit and the aggregate refund amount is unchanged, the error is revenue neutral and ordinarily will not attract interest or penalty on departmental audit.</description>
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      <law>GST</law>
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