https://www.taxtmi.com/article/detailed?id=17047 GST tax-head mismatch caused by inadvertent payment under IGST instead of CGST and SGST, or conversely, is treated as distinct from a subsequent redetermination of whether a supply is inter-State or intra-State. Where the aggregate GST liability has been fully discharged under an incorrect head, the commentary states that a duplicate demand should not be raised. It describes a mechanism under which the taxpayer applies for appropriation of the amount already remitted towards the correct tax heads, avoiding duplicate payment and a later refund claim. en-us Tue, 28 Jul 2026 08:32:04 +0530 Tue, 28 Jul 2026 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17047 GST tax-head mismatch caused by inadvertent payment under IGST instead of CGST and SGST, or conversely, is treated as distinct from a subsequent redetermination of whether a supply is inter-State or intra-State. Where the aggregate GST liability has been fully discharged under an incorrect head, the commentary states that a duplicate demand should not be raised. It describes a mechanism under which the taxpayer applies for appropriation of the amount already remitted towards the correct tax heads, avoiding duplicate payment and a later refund claim. Articles Goods and Services Tax - GST Tue, 28 Jul 2026 08:32:04 +0530 https://www.taxtmi.com/article/detailed?id=17047