Refund Eligible or not

This discussion addresses a common GST query regarding claiming refunds for excess tax paid due to credit notes issued in a subsequent financial year. The user, registered in Gujarat with sales in Maharashtra, issued a credit note for FY 19-20 sales in FY 20-21, leading to a negative value issue in GSTR-3B. The consensus is that a refund for excess tax paid is indeed claimable under the law, as no government can collect more tax than authorised. Alternatively, the excess tax can be adjusted against future sales in subsequent months.