I have to pay around 20k gst, but i paid 60k from my credit ledger. i cliamed the excess payment of tax(if any) with spacified reason within the time limit i.e. 2 years. but they rejected the refund cliam with reason that no relevant documents are submitted . now i can't understand how to prove the excess payment. what are the supporting documents to submit there.
According if excess amount of tax paid, it's also refundable in same rule. now question is ... i paid the excess tax through credit ledger... if excess amount is debited from credit ledger , may i get refund? how could they refund it in my bank account?
As per Section 54 of CGST Act refund can be claimed on following conditions from Credit ledger :
Export of goods or services. • Supplies to SEZs units and developers • Deemed exports • Refund of taxes on purchase made by UN or embassies etc. • Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court. • Refund of accumulated Input Tax Credit on account of inverted duty structure
And for your kind information , In term of Order 2/2018 GST for any rectification to be done pertaining FY 2017-18 , is 31/3/2019 .
So refund is impossible but now you can't even reclaim that credit .
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