https://www.taxtmi.com/article/detailed?id=11153 Erroneous payment of IGST on supplies later held to be intra State cannot be adjusted against CGST/SGST; the CGST Act (Section 77) and IGST Act (Section 19) provide for refund of tax paid under an incorrect head and may relieve interest in reciprocal scenarios. There is no statutory mechanism for direct adjustment of IGST against CGST/SGST, so taxpayers should regularise by paying CGST/SGST and pursue refund of IGST under the prescribed refund procedure. en-us Mon, 27 Feb 2023 08:18:49 +0530 Mon, 27 Feb 2023 08:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11153 Erroneous payment of IGST on supplies later held to be intra State cannot be adjusted against CGST/SGST; the CGST Act (Section 77) and IGST Act (Section 19) provide for refund of tax paid under an incorrect head and may relieve interest in reciprocal scenarios. There is no statutory mechanism for direct adjustment of IGST against CGST/SGST, so taxpayers should regularise by paying CGST/SGST and pursue refund of IGST under the prescribed refund procedure. Articles Goods and Services Tax - GST Mon, 27 Feb 2023 08:18:49 +0530 https://www.taxtmi.com/article/detailed?id=11153