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Gst deposited in the wrong head cst instead of igst

16 December 2017

GST deposited in the wrong head as CST instead of IGST.While filing return portal do not allow to adjust the IGST against cash shown in electronic ledger under the head CST.What to do.

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7 Replies

anil varma (11 Points)
Replied 16 December 2017

you can only apply for claim or to get it adjusted for your next qtr. you have to deposit I GST for this.

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HARPAL SINGH NARANG (8 Points)
Replied 16 December 2017

I have deposited fresh amount under IGST and filed the return.Now my electronic cash ledger showing the cash under the head CST .I have onliy IGST to pay all the times, how i'ii adjust in my next return.

CA Mayur Todmal (Practicing CA) (7756 Points)
Replied 16 December 2017

RFD – 01 : Guide to claim refund on GST Portal

There can be a lot of mistakes when filling in GST challan for making GST Payment. You may also end up paying excess GST due to this. This excess amount is shown as a balance in the Electronic Cash Ledger.

The balance in Electronic Cash Ledger can be claimed as a refund by submitting a refund application form RFD – 01. This can be done online on the GST Portal/ GSTN

The excess GST paid can be claimed as a refund within 2 years from the date of payment. This means that if excess GST is paid in the month of November 2017, GST refund application can be submitted until November 2019.

Guide to File RFD – 01 on GST Portal:

Step 1: Login to GST Portal.

Step 2: Go to ‘Services’ > ‘Refunds’ > ‘Application for Refund’ RFD - 01

Step 3: Select ‘Refund of Excess Balance in Electronic Cash Ledger’ and click on ‘CREATE’. RFD - 01

Step 4: Once you click on ‘CREATE’ in the above step a screen will appear reflecting all balances in the Electronic Cash Ledger which can be claimed as refund.

You can enter values of the refund to be claimed in the editable ‘Refund Claimed’ table.

RFD - 01

Step 5: Select the Bank Account (in which you want the refund to be credited) from the drop-down and click on ‘SAVE’.

RFD - 01

Step 6: Click on the checkbox in the declaration. Select the name fo the ‘Authorised Signatory’ from the drop-down.

Based on the type of your organisation click on ‘SUBMIT WITH DSC’ or ‘SUBMIT WITH EVC’

RFD - 01

Once RFD – 01 is filed Refund ARN Receipt is generated in PDF format. After inspection by a GST officer refund will be credited to the bank account.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 16 December 2017

Dear Mr HARPAL SINGH NARANG.,
In GST cash payments only adjusted to same head of taxes only. We can't adjust any other head....
If you are wrongly paid the IGST amount to CGST then no way for adjustment cash payments from CGST to IGST...

So, In this Case you ll pay once again correct head as IGST for your liabilities. Also you can claim refund for the wrongly paid amount of CGST...

No more other options till date...

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