Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

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

  • Contents

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

Post Reply

Posts / Replies

Showing Replies 1 to 5 of 5 Records

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

Sir,

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.

Thanks


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

Sir,

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.


1

Post Reply

← Previous Next →
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.