https://www.taxtmi.com/article/detailed?id=17274 Wrong-head GST payment occurs when IGST is paid on supplies later identified as intra-State supplies attracting CGST and SGST. Section 77(2) of the CGST Act excludes interest on the corresponding correct-head liability. Read with Rule 92 of the CGST Rules, the framework supports adjustment of tax paid under the incorrect head against outstanding liability under the correct head, with an adjustment order in FORM GST RFD-07. The approach treats inadvertent misclassification as revenue-neutral and avoids duplicate tax recovery, interest, or penalty, subject to verification of the supply classification and tax already remitted. en-us Tue, 25 Aug 2026 08:36:14 +0530 Tue, 25 Aug 2026 08:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17274 Wrong-head GST payment occurs when IGST is paid on supplies later identified as intra-State supplies attracting CGST and SGST. Section 77(2) of the CGST Act excludes interest on the corresponding correct-head liability. Read with Rule 92 of the CGST Rules, the framework supports adjustment of tax paid under the incorrect head against outstanding liability under the correct head, with an adjustment order in FORM GST RFD-07. The approach treats inadvertent misclassification as revenue-neutral and avoids duplicate tax recovery, interest, or penalty, subject to verification of the supply classification and tax already remitted. Articles Goods and Services Tax - GST Tue, 25 Aug 2026 08:36:14 +0530 https://www.taxtmi.com/article/detailed?id=17274