RCM paid under wrong head

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29 Points Joined February 2009

GST was required to be paid under RCM for rent and consultaion charges of director. Instead of paying CGST+SGST, GST under RCM was paid wrongly under the head of IGST and GSTR3B was filed accordingly. Tax period was March, 2025. Is there any way to rectify the mistake.

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On 22 April 2025 at 09:54 Report
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Master in Accounts & high court Advocate
9505 Points Joined December 2011

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.

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On 22 April 2025 at 14:47
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29 Points Joined February 2009

3B revision is not available

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On 22 April 2025 at 15:12


CCI Pro

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