Gst payment under wrong head

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Hello,I've done gst tax payment in wrong head i.e paid tax in cgst+sgst instead of Igst and also filed GSTR-3B ,is there any way to rectif this,If yes then what is the procedure.If know should we approach GST Authorities for such rectification.Kindly help.

Replies (3)

-> Deposit the correct GST and apply for refund of wrong GST.

-> No interest to be charged on GST to be paid in such case.

Sec. 77(1) of CGST Act
A registered person who has paid the Central tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.

Sec. 54(8)(d) of CGST Act
Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to refund of tax in pursuance of section 77

Sec. 19(2) of IGST Act
A registered person who has paid central tax and State tax or Union territory tax, as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable.

I have filed the 3b return, will it make any difference? In depositing money, or should we fill any specific form for to correct it. Kindly help

There's one form GST PMT 09 (notified since long) for the purpose of adjusting the tax paid under wrong head but it's not yet been made available on GSTN Portal. So apply for refund as of now. That's the only option..


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