Question ID : 39335

GST liability paid under wrong head

When preparation of GSTR 9 of a client for FY 2017-18, We came to know that IGST amount was wrongly paid instead of paying CGST and SGST Head and now need to show correct liability as per books of accounts in GSTR 9. Now My client agrees to pay short SGST & CGST with applicable interest. Now my query is that: (1) can my client will get refund for excess IGST paid for FY 2017-18 (2) if yes, what will be the procedures to file refund application (Please specify head of refund application) as the same is offset while filing original 3B.

Yes, refund will be available subject to (a) filing claim within 2 years from date of payment of CGST-SGST and (b) proving that credit of this CGST-SGST has been reversed by recipient. Head of refund is 'refund of tax pursuant to section 77'.