https://www.taxtmi.com/forum/issue?id=118353 Taxpayer erroneously paid IGST liability as CGST and SGST in GSTR 3B despite correct reporting in GSTR 1; advisory consensus is to deposit tax under the correct IGST head, then claim refund of amounts paid under the wrong heads through refund provisions for excess or wrongly paid tax. Practitioners cite judicial decisions and a CBIC circular treating refund time limit as running from payment of the correct tax, note practical reconciliation challenges with Statement 6 and GSTR 1 data, and warn interest and penalty exposure will turn on whether the correct IGST is deposited and the facts presented in adjudication. en-us Tue, 31 Jan 2023 19:43:56 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118353 Taxpayer erroneously paid IGST liability as CGST and SGST in GSTR 3B despite correct reporting in GSTR 1; advisory consensus is to deposit tax under the correct IGST head, then claim refund of amounts paid under the wrong heads through refund provisions for excess or wrongly paid tax. Practitioners cite judicial decisions and a CBIC circular treating refund time limit as running from payment of the correct tax, note practical reconciliation challenges with Statement 6 and GSTR 1 data, and warn interest and penalty exposure will turn on whether the correct IGST is deposited and the facts presented in adjudication. Discussion-Forum GST Tue, 31 Jan 2023 19:43:56 +0530 https://www.taxtmi.com/forum/issue?id=118353