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excess in electronic cash ledger

06 July 2019

while creating chalan SGST am
ount wrongly entered in CGST interest. 3B for that month not filed yet. can apply for refund

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7 Replies

rishi (student) (408 Points)
Replied 06 July 2019

yes, you can apply for refund

Anumol P. S. (9 Points)
Replied 06 July 2019

The officer directed to file actual 3B... apply for refund after...is this necessary

Priya Kashyap (Student) (7053 Points)
Replied 06 July 2019

yes 3b is necessary

rishi (student) (408 Points)
Replied 06 July 2019

yes you have to first file return only then you could claim refund. furnishing of return implies that taxes have been paid to govt, and a person can claim refund only if paid to government

Priya Kashyap (Student) (7053 Points)
Replied 06 July 2019

return must be furnished

AMIT AGRAWAL (STUDENT) (29 Points)
Replied 07 July 2019

As per new rule of cgst

“87(13) A registered person may, on the common portal, transfer any amount of tax, interest,
penalty, fee or any other amount available in the electronic cash ledger under the Act to the
electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-9.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 07 July 2019

Yes Mr Amit Aggarwal is correct ....

But

As per Notification 31/2019 CT , you can file PMT 09 can transfer the wrong deposited GST to your Desire Head but the same will be come into force only on date of their publication in Official Gazette. hence it's not in Force as on today

Note : Thats why PMT 09 is not available on portal