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Excess paid

Vishu Makhija (17 Points)

18 October 2019

how to take refund of excess payment made under wrong head

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8 Replies

RAJA P M ("Do the Right Thing...!!!") (127542 Points)
Replied 18 October 2019

Are You asking about GST...?

If yes then file refund application...

Vishu Makhija (17 Points)
Replied 18 October 2019

What is the procedure

RAJA P M ("Do the Right Thing...!!!") (127542 Points)
Replied 18 October 2019

No more special procedures. If refundable amount above 100 then You can claim refund through refund application RFD 01...

Vishu Makhija (17 Points)
Replied 18 October 2019

Is it online on GST portal

Harshit Sarawgi (63 Points)
Replied 18 October 2019

Hi, I am sharing an email received from GST dept., hope it will be of help.

Sub: NEW Online Refund Processing implemented on GST Portal - Reg

Dear Taxpayers,

The online processing of refund applications and single authority disbursement has been implemented on GST Portal w.e.f. 26th September, 2019. The taxpayers are advised to take note of the following changes:

1.       Filing Refund application in Form GST RFD 01: Refund applications will be filed by the taxpayers in Form GST RFD-01 and the same will be processed electronically/ online by the tax-officers.

Note: (i) The Form GST RFD-01A for filing refund applications has been disabled on the portal. However, the taxpayer will be able to view the status of their earlier filed Form GST RFD-01A applications on the Portal.

(ii) Please note that all refund applications filed by taxpayers in Form GST RFD-01A before 25th September, 2019 will be processed manually and refund amount will be disbursed, as was done under the earlier refund process.

2.       Disbursement of Refund: Refund amount will be disbursed by accredited bank of Central Board of Indirect Taxes and Customs (CBIC) through the Public Financial Management System (PFMS), after bank account validation. After processing the refund application, the tax officials will issue payment order online and the amount will be refunded/ credited to taxpayer�s account, as provided by them in their refund application.

3.       Failure of Bank Account validation: In case validation of bank account number given by the taxpayer (in their refund application) fails, intimation will be sent to taxpayer about the same and the taxpayer will be required to correct bank account details, so that refund amount can be credited to their bank account.

4.       Information about Status of Refund Application: Taxpayers can view the various stages of processing of their refund application and can give replies to notice, if any, online on the GST Portal now. They will also be given information via SMS and Email, at important stages of processing of their refund application. Please note that all communications between the tax officers and the taxpayers will also take place electronically, for the refund applications filed in Form GST RFD-01, w.e.f. 26th September, 2019.

5.       Information about Refund: Details about various changes in forms, for electronic processing of refund, can be viewed by clicking the link https://tutorial.gst.gov.in/downloads/advisory.pdf .

6.       Help about Refund:  For detailed instructions regarding new refund process click below links:

(i)              For Tracking refund Status: https://tutorial.gst.gov.in/userguide/refund/index.htm#t=Track_Refund_Status.htm

(ii)          For Viewing and Taking Action : https://tutorial.gst.gov.in/userguide/refund/index.htm#t=File_reply_manual.htm

This is for information and necessary action please.

Vishu Makhija (17 Points)
Replied 19 October 2019

Thanks a lot Sir for detailed clarification

1 Like

CA Dhruva Kalamanji (Chartered Accountant ) (1996 Points)
Replied 19 October 2019

You can claim refind file rfd 01

Hardik (Professional) (918 Points)
Replied 22 October 2019

There's one form GST PMT 09 for transfer of payments made under one head to another head but it's still not implemented on Portal. You can either wait for it to become active or you can go for refund procedure