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Wrongly deposit of Payment of gst in central excise head

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if any one has wrongly availed and utilised excess amount of PLA in GST Under trans-1 head, and utilised for GST payment. can it be appropriated under gst law? under which section and rules,

pls eleborate
Replies (1)
No you cannot claim PLA balance in GST Tran 1.
Deposit the same in cash ledger & set-off by filing DRC 03

Kindly refer Section 140 of CGST Act


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