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

, Last updated: 24 November 2025 Share Follow on Google News

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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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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