Refund claim of tax deposit in wrongly head

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
Replies (2)
Quick Summary
This discussion addresses how to claim a refund for tax deposited under the wrong head in GSTR-3B for FY 17-18, when the correct tax was paid later via DRC-03. It clarifies that the time limit for refund depends on when the correct tax was paid, referencing Circular 162/18/2021-GST. The refund period should be considered as 2021-22, and the ground for refund is 'payment of tax under wrong head'.

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

Thank you Mayank Sir🙏

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