GST RCM PAID UNDER WRONG HEAD
Ankita Jhunjhunwala (Fresher) (30 Points)
07 November 2024Taxpayer had also claimed the same reverse charge paid as input tax credit in GSTR 3B in the same financial year.
The department issued a show cause notice in 2023-24 demanding IGST as payable on the reverse charge entries.
The assessee has paid the IGST demand in DRC 03.
Can taxpayer claim refund of gst paid under wrong head for CGST/SGST when tax has been paid under correct head IGST ?