https://www.taxtmi.com/forum/issue?id=118291 When tax shown as IGST in GSTR 1 was paid under CGST/SGST in GSTR 3B, the taxpayer may claim refund either under Section 77 for tax paid under wrong head or under Section 54 as excess payment; Circular No.162/18/2021 GST instructs that the two year limitation is to be reckoned from the date of payment under the correct head. Portal mechanics (Statement 6 previously vs subsequently) can nullify refund calculation when entries coincide, and procedural rectification via the jurisdictional officer or appellate remedy may be necessary where claims are rejected as time barred. en-us Fri, 16 Dec 2022 20:50:00 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118291 When tax shown as IGST in GSTR 1 was paid under CGST/SGST in GSTR 3B, the taxpayer may claim refund either under Section 77 for tax paid under wrong head or under Section 54 as excess payment; Circular No.162/18/2021 GST instructs that the two year limitation is to be reckoned from the date of payment under the correct head. Portal mechanics (Statement 6 previously vs subsequently) can nullify refund calculation when entries coincide, and procedural rectification via the jurisdictional officer or appellate remedy may be necessary where claims are rejected as time barred. Discussion-Forum GST Fri, 16 Dec 2022 20:50:00 +0530 https://www.taxtmi.com/forum/issue?id=118291