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Refund application issue

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Ranjit Chowdhary

21 Points Posted on 20 February 2020

i made igst supply in July 2017, but Wrongly tax paid in cgst and SGST account.
but while filing annual return we made the payment in igst account via drc o3 with interest. Now I want to take refund.

in which head I apply for refund, please suggest me with supporting clarification.

Replies (2)

Quick Summary

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.

Amit Bhatt

41 Points Posted on 20 February 2020

You will take refund of CGST and SGST ledger balance. When you submitted the RFD form, it asks you to fill the balance in respective head in which you are deposited wrongly. FYI you can only take the refund of that balance which is reflecting or remaining in cash and credit ledger. If there isn't any balance in IGST head, you can't apply for any refund in that ledger.