If tax has been deposited under wrong head in GSTR-03B of F.y.17-18 and paid then correctly paid through DRC-03 in 2021-22.
1. Is there any time limit for refund of tax deposited in wrong head???
2. What will be considered as refund period 17-18 or 2021-22
3. Ground of refund ??
pls guide
Is there any time limit for refund of tax deposited in wrong head???
Where the payment of correct tax was done before 24.09.2021, then the last date would be 23.09.23.
Where the payment of correct taxes was done post 24.09.2021, then the last date would be 2 years from the date of payment.
Refer circular 162/18/2021-GST
What will be considered as refund period 17-18 or 2021-22
The refund period should be selected as 2021-22
Ground of refund ??
The grounds would be "payment of tax under wrong head"
You should take the benefit of circular 162/18/2021-GST
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