ITC of Rs 221328 under IGST head was wrongly disclosed in GSTR 3B.

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sir

GST Refund claimed on account of Export of goods without payment of tax.

I have applied for GST Refund claimed in RFD-01 for the period 2018 2019 under IGST, CGST and SGST
dt dec 2019

ITC of Rs 221328 under IGST head was wrongly disclosed in GSTR 3B.
Actual Input Tax credit under IGST Act at Rs 4256/. Wrongly disclosed ITC of Rs 221328/- not utilities against any output tax liability. The company have 100% export.

In RFD-01, I have wrongly claimed Refund under IGST head at Rs 225234/-, but actual ITC 4256 This mistake was noticed to me after receiving a defect memo from department and requested to pay interest on that amount because, mistake not rectify with in 6 months.

sir can I pay interest and it is correct on which section and rule
please guide me.
Replies (1)
Refer to section 73. interest payable on itc wrongly availed or utilised.

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