RCM paid under wrong head

Rectifying GST Payment Mistake under RCM If GST under RCM was paid wrongly under IGST instead of CGST and SGST: -

*Rectification possible*: Rectification is possible, but it depends on the specific circumstances. Steps to Rectify the Mistake

1. *File a revised GSTR-3B*: File a revised GSTR-3B for the tax period March 2025, correcting the mistake.

2. *Pay the correct tax*: Pay the correct amount of CGST and SGST, along with interest and penalties, if applicable.

 3. *Claim refund of excess IGST paid*: Claim a refund of the excess IGST paid, if eligible.

Conditions and Limitations -

*Time limit*: Check if the time limit for filing a revised GSTR-3B has expired. -

*Interest and penalties*: Pay interest and penalties, if applicable, for the delayed payment of correct tax. Recommendations -

*Consult a GST professional*: Consult a GST professional to ensure compliance and rectify the mistake correctly. -

*Verify eligibility for refund*: Verify eligibility for a refund of excess IGST paid and follow the required procedure.

By taking these steps, you can rectify the mistake and ensure compliance with GST regulations.

3B revision is not available

Yes, the tax-head error can generally be corrected, but not by revising the filed March 2025 GSTR-3B. If the supplies were intra-State, CGST and SGST were payable; payment as IGST is a wrong-head payment. Pay the correct CGST and SGST under RCM, with applicable interest for the period of delay, through the appropriate challan and report the payment in a subsequent GSTR-3B. A filed GSTR-3B cannot be revised.

Then seek a refund of the IGST wrongly paid, generally under section 77 of the CGST Act read with section 19 of the IGST Act and the applicable refund procedure. Keep the original return, payment challan, proof of correct-head payment and workings. Confirm that the supplies were intra-State and whether the IGST was discharged through cash or wrongly utilised ITC, as that affects the correction and refund route.

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RCM paid as IGST instead of CGST + SGST:

• Pay the correct tax (CGST + SGST) and claim a refund of the IGST paid under Sec 77 (CGST) / 19 (IGST), through RFD-01 within 2 years from the date of paying the correct tax. No interest is payable on the correct tax (Sec 77(2)).

• ITC: claim the CGST + SGST paid; reverse any IGST ITC claimed on the wrong payment.