Ajustment of Credit of Penalty paid during Transport

YK Associates (24 Points)

20 June 2023  

Dear Sir, 

I have paid GST penalty charged by GST officer due to Mismatch in E-way bill and Invoice. He has charged penalty and accordingly GST penalty has been paid by me. The GST officer has generated the Penalty Challan under temporary ID. The Goods were dispatched from Maharashtra to Karnataka and GST penalty was paid of Rs.85515/- at Karanata Border.

Now, I am filling GST return for May 2023 and there is a GST Tax Payable of Rs.22585/- (GST of Sales Less GST of Purchases). So, Can we claim the Penalty amount paid towards GST Payable.  

Please guide me regarding the same.