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wrongly paid igst in place of cgst and sgst

VIKAS KUMAR SHARMA (GST Practioner) (690 Points)

11 June 2018

Wrongly paid igst in place of cgst and sgst gstr 3b also filled last month. Client supplies only intera state job work.
Please advise how to resolve this issue
Regards
Vikas

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14 Replies

Jatin (Accountant) (3479 Points)
Replied 11 June 2018

You can apply for refund of IGST & pay CGST & SGST with interest

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Vinod Babu (24191 Points)
Replied 12 June 2018

You can reverse it in next GSTR 3B

1 Like

induraje (14 Points)
Replied 12 June 2018

Hello Sir,
1.
How to reverse, the ITC taken for motor vehicle in GSTR-3B

2.
How to adjust, the ITC taken for the Purchase Credit Note
in GSTR-3B

Kindly advise me please,

Regards,
Rajesh
INDURAJE @ gmail.com

RAJA P M ("Do the Right Thing...!!!") (128075 Points)
Replied 12 June 2018

@ Induraje.,

1.
If You are already / will taken the ITC of Motor vehicle purchase then You ll reverse the ITC in
4 (D) - Ineligible ITC
(1) As per sec 17(5)

2.
I think Purchase credit note means, Your supplier issued credit note to you. If yes.,

Then You ll less the Credit note (it's your Debit note) value in Your current month ITC...

1 Like

VIKAS KUMAR SHARMA (GST Practioner) (690 Points)
Replied 12 June 2018

vinod sir,

how can reverse in this month gstr 3b? please elaborate

jatin sir,

first pay cgst+sgst than apply for igst refund? how many days need to process refund? interest in which section? please elaborate

regards

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Jatin (Accountant) (3479 Points)
Replied 12 June 2018

@ Mr. Vikas, you are liable to pay interest @ 18% p.a. due to IGST wrongly paid instead of CGST & SGST then apply for refund of IGST but no idea how many days taken by department to process your request

ARS BHARATHI (Executive in gst department) (274 Points)
Replied 13 June 2018

No interest appears to be paid in terms of section 19 of igst act, which states that

Section-19 (IGST) : Tax wrongfully collected and deposited with the Central or a State Government

(1) A taxable person who has paid IGST on a supply considered by him to be an inter-state supply, but which is subsequently found to be an intra-State supply, shall, be granted refund of the amount of IGST so paid in such manner and subject to such conditions as may be prescribed.

(2) A taxable person who has paid CGST / SGST on a transaction considered by him to be an intra-State supply, but which is subsequently found to be an inter-State supply, shall not be required to pay any interest on the amount of IGST payable.

VIKAS KUMAR SHARMA (GST Practioner) (690 Points)
Replied 16 June 2018

Sir, paid cgst and sgst liability along with this recent month liability.
Now, please guide how claim wrongly paid igst last month gstr 3b
Can not understand how to apply on portal
Waiting for your kind attention
Regards

ARS BHARATHI (Executive in gst department) (274 Points)
Replied 17 June 2018

pl log in gst portal and go to services/user services /refund and submit the application for Refund of Excess Balance in Electronic Cash Ledger. The amount paid under igst will be displayed and it would be deducted from your cash ledger and aan ARN-Application Reference Number will be generated. You can also download the Refund application RFD-01A. Submit the both to your jurisdictional GST officer in person and they will ask for someother mininum documents. After submission of complete application with required attachments, the amount will be credited back to your bank account in 10 days time. For any you can contact your nearest gst seva kendra or help centre.

VIKAS KUMAR SHARMA (GST Practioner) (690 Points)
Replied 17 June 2018

when click on electronic excess balance it shows nil balance in all gst coloumns.

when paid wrongly igst that time in gstr 3b wrongly igst suuplies showed that's why return filled against liability

now for the month of may paid cgst+ sgst(april+may) last month also(equal to igst wrong paid)

please guide how to proceed ?

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ARS BHARATHI (Executive in gst department) (274 Points)
Replied 17 June 2018

pl confirm whehter the igst paid has been offseted and if so, no refund would arise.

VIKAS KUMAR SHARMA (GST Practioner) (690 Points)
Replied 18 June 2018

eleectronic cash ledger don't show any igst because last month gstr 3b also filled against wrong igst and system set off.

for gstr 3b paid previous month cgst+sgst along with this month liability (supplies consider this month only tax 2 month)

please advise

regards

RAJA P M ("Do the Right Thing...!!!") (128075 Points)
Replied 18 June 2018

Originally posted by : VIKAS KUMAR SHARMA
	eleectronic cash ledger don't show any igst because last month gstr 3b also filled against wrong igst and system set off. for gstr 3b paid previous month cgst+sgst along with this month liability (supplies consider this month only tax 2 month) please advise regards

If You are set off your Cash Ledeger then How to claim refund...?

If Cash Ledger we can't set off to other heads...!!!

So,

Please explain what is exact problems...

VIKAS KUMAR SHARMA (GST Practioner) (690 Points)
Replied 19 June 2018

sir,

but didn't supplies under igst(supplies made only on under cgst+sgst) which was paid again this month.

APRIL 2018 GSTR 3B:- SUPPIES WITHIN STATE (18%) 2,09, 417 BUT WRONGLY PAID 37694 IGST(SUPPLIES ALSO WRONGLY MENTION UDER IGST) AND RETURN FILLED ON 12-05-2018

MAY 2018 GSTR 3B:- SUPPLIES WITHIN STATE (18%) 6,05,681 RIGHTLY PAID 54511 CGST+ 54511 SGST (ALSO INCLUDE LAST MONTH CGST 19048+ SGST 19048 ) CHALLAN FOR MAY 147118

now wish to refund wrongly igst paid Rs 37,694

please help