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
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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