Refund application issue

This discussion addresses an issue with a GST refund application where IGST was incorrectly paid as CGST and SGST in July 2017. The user corrected this by paying IGST via DRC-03 with interest during the annual return filing. The advice given is to apply for a refund from the CGST and SGST ledger balances, as the RFD form requires specifying the head where the tax was wrongly deposited. Crucially, refunds can only be claimed for balances remaining in the cash and credit ledgers.