Double Tax paid.

This discussion addresses a situation where GST was paid twice for the same ongoing work contract's running account bill. The initial payment was made in October 2019 and filed as B2C, while a second payment for the same bill occurred in January 2020, filed as B2B. The core question is how to rectify this double payment and adjust the tax liability. The suggested solution involves issuing a credit note for the duplicate payment and reporting it in the current period's GSTR 1 and GSTR 3B filings, referencing recent legislative changes that delink invoice dates from credit notes.