GST Refund under no change in POS

Akshay Bhat (Tax Consultant) (20 Points)

23 November 2021  

One of my client mistakenly paid IGST and filed GSTR3B and GSTR1, Later it is found that he need to pay CGST & SGST. So he uploaded credit note and uploaded same invoice again by paying CGST and SGST. Since there is no sales after that he is not able to adjust IGST balance of the credit note. Please let me know can he claim refund under section 77.