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Can we claim refund

Sivaramaraju G (Learner) (2398 Points)

02 February 2020

If paid extra amount of tax than required in the year 17-18. Can I claim refund??

If so what to report in GSTR 9 and 9C??

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5 Replies

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 02 February 2020

Elaborate with more details...

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 02 February 2020

Yes you can ...... in term of Section 49(6), read with Section 54 .

Note : subject to conditions balance is lying in cash ledger & not being setoff

Sivaramaraju G (Learner) (2398 Points)
Replied 02 February 2020

It's already been paid through cash ledger and set-off against credit ledger, client doesn't have any balance in cash ledger

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 02 February 2020

Then question not required for refund...

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 02 February 2020

Yes refunds can be claimed. In GSTR-9 you can show the correct liability in Outward Supply table and then can amend tax payable column in Tax paid table. However there is a limit of two years from the payment of tax. That needs to be taken into consideration