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challan wrongly paid in interest colm

Mynampati Suresh (70 Points)

28 June 2019

wrongly paid instead of tax amt paid in interest colm , how to refunding from department

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Karnik Kothari (17 Points)
Replied 28 June 2019

*Proposed change in GST Rules as per draft notification*

“(13) A registered person may, on the common portal, transfer any amount of tax, interest,
penalty, fee or any other amount available in the electronic cash ledger under the Act to the
electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-9.

In simple words, amount paid IN Electronic Cash Ledger can be transferred from one major/minor head to another. So IGST wrongly paid can be transferred to CGST, SGST etc vide newly inserted (proposed) FORM GST PMT-9. Similarly Late Fee, Interest, Penalty wrongly paid can be transferred to other head.