Tax paid excess

CA NAMRATA KAYARWAR (315 Points)

11 April 2025  
Suppliers has paid in IGST of Rs.1,00,000/- in Apr 24 GSTR-3B. Later on issued cr not with IGST of Rs.25,000/- in may 24. Cr note file in GSTR1 other than Cr note no inter state supply in May-24. GSTR3B has not accepted the negative figures in May-24. After Apr-24 no Inter state sales were there in which 25000 excess paid tax can be adjusted. Filling return of Mar-25 how to utilize such excess IGST paid of Ra.25000 where only sgst and cgst liability is there.