Become a Govt. Certified GST Practitioner. Batch begins 18th Nov. Register Now!

Gst challan - wrongly paid igst instead of sgst

SSG (1936 Points)

21 September 2017

GST challan has been paid through e-payment on 20th Sep. 2017 for GSTR-3B of Aug. 2017. The correct tax head were CGST and SGST but SGST was wrongly paid into IGST in challan. What is the way to correct it? Thus GSTR-3B for Aug. 2017 is still pending to be filed. Please advise.

Reply
Follow
Share

19 Replies

Aman Chawla (133 Points)
Replied 21 September 2017

do u have or will have inter state transactions in future?

Upgrade to CAclubindia Pro. Subscribe Now!

Aman Chawla (133 Points)
Replied 21 September 2017

create a new challan under the head sgst and deposit the tax amount and set off the same in gstr 3b

1 Like

Aman Chawla (133 Points)
Replied 21 September 2017

leave the excess igst amount in your cash ledger. if u expect to have any inter state transaction in future then set off the same in future or else read sec 53 from this app regarding refund of tax

1 Like

SSG (1936 Points)
Replied 21 September 2017

No IGST billing expected in the coming months. Can challan HEADS be get corrected from bank or this Cash IGST be adjusted against CGST/SGST liability in coming month? What about GSTR--3B for Aug. 2017 which is not yet filed becasue of this.

Aman Chawla (133 Points)
Replied 21 September 2017

leave the igst you have paid as it is in the cash ledger for future set off. for now u create a new challan in which u pay the required sgst amount and then go and file ur gstr 3b.

Upgrade to CAclubindia Pro. Subscribe Now!

That Indian Chap (Taxation) (66 Points)
Replied 21 September 2017

Originally posted by : SSG
	No IGST billing expected in the coming months. Can challan HEADS be get corrected from bank or this Cash IGST be adjusted against CGST/SGST liability in coming month? What about GSTR--3B for Aug. 2017 which is not yet filed becasue of this.

IGST can be set off against SGST & CGST and vice versa. So you got nothing to worry.

But, CGST and SGST cannot be set off against each other - but this is not the casse with you. So why don't you try.

SSG (1936 Points)
Replied 21 September 2017

IGST paid in cash through challan cannot be set off against SGST for Aug. 2017. It is demanding SGST to be deposited again. Further there will be delay now for atleast two days in depositing GSTR-3B for Aug. 2017. Do we need to deposit any penalty or interest for late deposit of SGST?

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 21 September 2017

@ That Indian Chap..,

We can't set off Cash payments to Any other HEAD... That is the Problemmm

ITC only adjustable as per rule. It's not available in Cash payments...

2 Like

That Indian Chap (Taxation) (66 Points)
Replied 21 September 2017

Originally posted by : RAJA P M
	@ That Indian Chap.., We can't set off Cash payments to Any other HEAD... That is the Problemmm ITC only adjustable as per rule. It's not available in Cash payments...

Thanks for correcting me Sir.

1 Like

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 21 September 2017

You are most welcome Dear...

Also appreciate your User NAME....

GOOD LUCK...

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

I.K. Dabral (Proprietor) (32 Points)
Replied 22 September 2017

Sir/Madam, You will have to apply for refund if their is no igst transaction in future because igst cash ledger can,t setoff against sgst and cgst liability..online refund not available in portal..it will start soon. presently you can go for mannual refund after filling form rfd 1..in excise office and refund will be issued by cheque or rtgs...I.K. Dabral Advocate

2 Like

SSG (1936 Points)
Replied 23 September 2017

CGST paid by 20th Sep. 2017, instead of paying SGST, wrongly paid IGST on 20th Sep. 2017? GSTR-3B submitted on 20th Sep. 2017, but not yet filed. Now late fee will be Rs. 100 per day will be payable both under CGST and SGST or only under SGST only?

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 23 September 2017

Late fee is only for Late return not for late payment. So, in my View Late FEE is applicable both.

Also payment neede SGST

SSG (1936 Points)
Replied 23 September 2017

Filled Challan with E-Payment but Central Bank website not opening. Anyone facing similar issues. Late Fee not justified in cases where GST website or Bank website not responding.