Refund of IGST

This discussion addresses how composition scheme taxpayers can claim a refund for IGST paid in error. While composition dealers typically pay CGST and SGST, they might mistakenly pay IGST, especially when using the Create Challan or GST-CMP-08 forms. The process involves submitting a refund application (RFD-01) via the GST portal. Participants discuss common issues like delayed refunds (over six months) and potential bank validation errors. There's also a debate on whether composition dealers can pay IGST under the Reverse Charge Mechanism (RCM), with some arguing that the law and IGST Act sections allow it, while others maintain that only CGST and SGST should be paid for RCM transactions.