GST RCM PAID UNDER WRONG HEAD

A complex GST scenario! In this case, the taxpayer paid GST under reverse charge for FY 2018-19 under CGST/SGST,

 To answer your question: -

 The taxpayer can claim a refund of GST paid under the wrong head (CGST/SGST) since they have already paid the correct IGST. -

However, they need to meet the conditions for refund claim as per GST regulations. - 

The taxpayer should file a refund application in FORM GST RFD-01, selecting the option "Refund of excess payment of tax" and providing relevant details. - 

They should also provide a declaration that the excess payment was made under the wrong head and that the correct IGST has been paid. 

 Additionally, keep all relevant documents and records ready to support the refund claim.