GST LIABILITY MISTAKENLY PAID THROUGH CASH

A user mistakenly paid a GST liability of £6 lacs in cash, leaving their £6 lacs input tax credit idle. As GSTR 3B cannot be revised and they have no further business to utilise the credit, they are seeking ways to recover this amount. Unfortunately, there is no direct provision to claim a cash refund for credit balances in the electronic credit ledger; it can only be used to offset future output tax liabilities. Legal recourse is a possibility but is considered doubtful.