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Refund of GST excess paid in GSTR-3B, Goods and Services Tax - GST

Issue Id: - 113887
Dated: 22-6-2018
By:- Yatin Bhopi
Refund of GST excess paid in GSTR-3B

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Dear expert

We have wrongly paid CGST+SGST due to calculation mistake in GSTR-3B for the month of April 2018. due to this there is a mismatch in GSTR-1 also. Below are the option available for refund claims on the portal, but there is no option for such type of refund claim.

1.Refund of Excess Balance in Electronic Cash Ledger

2.Refund of ITC on Export of Goods & Services without Payment of Integrated Tax

3.On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

4.Refund on account of ITC accumulated due to Inverted Tax Structure

5.Recipient of Deemed Exports

6.Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)

7.Export of services with payment of tax

Please guide

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 22-6-2018
By:- Alkesh Jani


Please refer Circular No. 26/26/2017-GST dated 29/12/2017. You can file refund claim under excess balance in cash ledger. Please seek assistance from your jurisdictional office.


2 Dated: 23-6-2018
By:- YAGAY and SUN

As stated above the only option is the seek refund from the GST Department.

3 Dated: 25-6-2018
By:- Ganeshan Kalyani

You can adjust the excess payment of tax against next month liability.

4 Dated: 26-6-2018
By:- Yatin Bhopi


My issue is there is no balance remaining in cash ledger since amount was debited in the ledger. and there is also no option for such cases in refund tab.

Ganeshan Kalyani Sir,

Adjustment will be the simplest method but whether adjustment allowed under GST law?

5 Dated: 26-6-2018
By:- Ganeshan Kalyani

Yes current month's excess payment can be adjusted against liability of subsequent month.


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