Liability paid in wrong head

yadi maine Liability ko glt head m jma kr diya h to uska refund/Adjustment ho skta h.
jaise ki mne IGST tax paid krne ki bajaye CGST & SGST jma kr diya h.
Replies (8)
Quick Summary
This discussion addresses the common issue of paying GST to the incorrect tax head, such as paying IGST when CGST and SGST were due. It explores potential solutions including using the PMT-09 form to transfer funds or reversing the tax positions in a subsequent GSTR-3B filing. The advice also points to relevant sections of the CGST and IGST Acts and provides guidance on applying for a refund if no liability exists in the wrongly paid head.

Haa hosak ta h aap Gst form Pmt-09 fill kar ke
sahi kar sak te ho
Pmt-09 se to cash utilise hoga
Aap apna question spast kijihe
Haan to ab aap PMT 09 file karkey usko tobara IGST main transfer Kar saktey ho
Prakash maharshi ji mera question hi glt tha.

Adesh if you meant you disclosed in GSTR 3B in IGST head instead of CGST+SGST, before proceeding to pay you can make changes in the 3B.

If not once proceeded to pay you would not be able to change the values in GSTR 3B. Payment must be made. 

Please see if you could be covered under Section 77 of CGST Act & 19 of IGST Act.

If not, based on Circular 26/2017 - reverse the tax positions in next subsequent GSTR 3B.

Where you do not have any tax liability in IGST head now, refund can be applied for separately.

Thank you Akshay Hiregange sir
Hello Akshay Hiregange You have very clearly explained the details. Thanks

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details