https://www.taxtmi.com/article/detailed?id=17250 GST payment under an incorrect head must be distinguished from wrong characterisation of a supply. If a supply was wrongly treated as inter-State, the statutory route involving Section 77, Section 19 and the refund procedure applies. If an admittedly intra-State supply was merely paid under IGST instead of CGST and SGST, the issue is accounting allocation rather than classification. Taxpayers should submit reconciliations during scrutiny, examine invoices, returns and electronic ledgers, and seek lawful appropriation of the payment towards the correct liabilities where permitted. en-us Sat, 22 Aug 2026 10:34:02 +0530 Sat, 22 Aug 2026 10:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17250 GST payment under an incorrect head must be distinguished from wrong characterisation of a supply. If a supply was wrongly treated as inter-State, the statutory route involving Section 77, Section 19 and the refund procedure applies. If an admittedly intra-State supply was merely paid under IGST instead of CGST and SGST, the issue is accounting allocation rather than classification. Taxpayers should submit reconciliations during scrutiny, examine invoices, returns and electronic ledgers, and seek lawful appropriation of the payment towards the correct liabilities where permitted. Articles Goods and Services Tax - GST Sat, 22 Aug 2026 10:34:02 +0530 https://www.taxtmi.com/article/detailed?id=17250