If a Composition tax payer,pays IGST by mistake,how to get refund?
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Refund of IGST
Replies (17)
Quick Summary
Pay CGST & SGST first and then claim refund
Sir,
Thank you.
Have done that
% % composition levy had been paid and then refund applied for.
Now over 6 months refund not been received.
By submitting a Refund application form RFD 01.
Services > Refunds > Application for Refund > Refund of Excess balance in Electronic Cash Ledger.
Composition tax payer cannot pay igst at first place.
Check the refund status, Any bank validation error occurred.
Yes, composition taxpayer can't make any interstate supply. But the create challan makes available area for IGST payment.
So it may happen right, wrong details entered while challan creation.
Status shown is RFD 05
Ms. Roshni Composition dealer can also pay IGST in case of RCM
Correct me if I m wrong...RCM doesn't mean we pay IGST
While uploading CMP-08 there is option to pay IGST
Should I pay IGST interstate purchases attracting reverse charge?
IGST should not be paid by a composition dealer. The dealer is required to pay tax under reverse charge, import of service or purchase from an unregistered dealer has to pay only CGST and SGST.
https://cleartax.in/s/composition-scheme-under-gst
@ Mr V Hajib.,
Yes... You are exactly correct...
Claim the wrongly paid IGST amount through refund application...
Yes... You are exactly correct...
Claim the wrongly paid IGST amount through refund application...
Mr. Hajib,
Portal is allowing to pay IGST under RCM in form GST-CMP-08.
Further There is nothing written in law that RCM can not be paid in IGST by composition dealer.
More ever Section 5(3) of IGST Act doesn't lay any restrictions of subjection for Composition dealer.
Further section 20 of IGST Act specifies that other provisions of CGST Act shall Mutatis Mutandis apply.
Portal is allowing to pay IGST under RCM in form GST-CMP-08.
Further There is nothing written in law that RCM can not be paid in IGST by composition dealer.
More ever Section 5(3) of IGST Act doesn't lay any restrictions of subjection for Composition dealer.
Further section 20 of IGST Act specifies that other provisions of CGST Act shall Mutatis Mutandis apply.
https://cleartax.in/s/composition-scheme-under-gst
5. Should I pay IGST interstate purchases attracting reverse charge?
IGST should not be paid by a composition dealer. The dealer is required to pay tax under reverse charge, import of service or purchase from an unregistered dealer has to pay only CGST and SGST.
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