Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Raj Jaggipro badge , Last updated: 24 November 2025  
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1. Introduction In the administration of the Goods and Services Tax (GST), inadvertent overpayments of tax are not uncommon. The question of how such excess tax can be regularised-whether by way of adjustment or refund-has acquired considerable importance in recent years. In this case, Aayra Kapoo

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Raj Jaggi
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Category GST   Report

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