Gst refund where procedures for return filling is not complied

This discussion clarifies the possibility of claiming a GST refund when the GSTR-1 return filing procedures haven't been strictly complied with, specifically regarding missed amendment deadlines. It explains that if you've paid excess GST by mistake and haven't adjusted it or recovered it from customers, a refund might be possible. However, if the amendment to GSTR-1 was made after the due date (e.g., December 20th for the 2019-20 financial year), a refund is generally not permissible.