GST PAID TWICE

Hi Anup Kumar,

Your issue is a classic case of GST paid twice due to incorrect filing and subsequent amendment delays. Here's a detailed explanation and what can be done:

Situation Recap:

• You filed GSTR-1 incorrectly for Sept 2019 in favor of a wrong assessee.

• GSTR-3B was filed correctly (GST paid).

• The amendment to correct GSTR-1 was filed late (after the 30.09.2020 deadline).

• Your customer could not claim ITC because of the late amendment.

• Customer recovered GST with interest from you again.

• Result: You effectively paid GST twice on the same invoice.

Can you claim GST back from authorities?

Yes, you can claim a refund or adjustment, but the process is a bit complex because the root cause is the delay in amendment affecting your customer’s ITC claim.

What to do?

1. Rectify GSTR-1 and GSTR-3B:

   • You have already filed amendment for GSTR-1.

   • Check whether your GSTR-3B also reflects the amendment, else file adjustment accordingly.

2. Communicate with your Customer:

   • Provide proof of your correct GST payment and amended filings.

   • Request the customer to verify if they have claimed ITC post amendment.

3. Refund or Adjustment to Customer:

   • Since your customer recovered GST from you again, you may need to refund or adjust the amount to the customer as per contract.

4. Claim Refund from GST Authorities:

   • Under Section 54 of CGST Act, you can file a refund application for excess tax paid.

   • Refund can be claimed for:

     • Tax paid but not due.

     • Tax paid twice on the same transaction.

   • You need to provide proof of payment, amended returns, and customer communication.

5. Legal Recourse:

   • If refund process is delayed or rejected, consider filing an appeal with GST Appellate Authority or Tribunal.

Key Points:

• GST portal allows correction in GSTR-1, but ITC claim by recipient has time limits.

• Delay in amendment affects customer’s ITC but does not affect your GST liability.

• You should ideally coordinate with your customer to avoid double payment.

• Filing refund claims on grounds of “tax paid twice” is valid if you have documentary evidence.

• Keep all communications, amendments, and payment proofs safe.

Practical Advice:

• Approach GST officers for guidance.

• Consult a GST expert/consultant for refund filing.

• Ensure future GSTR-1 filing is accurate to avoid such issues.