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Paying excess IGST, Goods and Services Tax - GST

Issue Id: - 115752
Dated: 8-12-2019
By:- Rajesh Kumar
Paying excess IGST

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Sir , please inform what will be consequences when an exporter paying IGST on his goods on export @12% instead of 5% and taking IGST refund from Customs. Actually he is paying excess duty than applicable on the rate and taking IGST refund.

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Showing Replies 1 to 5 of 5 Records

1 Dated: 8-12-2019
By:- Rajagopalan Ranganathan


As far as export of goods is concerned whatever IGST paid by exporter the same will be refunded. Hence the question whether you have paid excess IGST is not the concern of the Customs Officer who sanction the refund on line. Moreover the allegation that to claim more refund you have paid excess IGST will not hold water since whatever IGST paid by you will be refunded to you. Therefore you need not worry about payment of IGST at higher rate.

2 Dated: 8-12-2019

Such practice is legally wrong and should be stopped immediately. The department may consider such excess payment as modus operandi to encash accumulated ITC. You cannot pay any tax on your own volition.

You cannot pay tax more than than prescribed rate. You may invite interest and penalty.

3 Dated: 11-12-2019
By:- Atul Rathod

Agree with Kasthuri Ji. Though there are favorable judicial pronouncement in Excise but in GST the said practice could lead to litigation.

4 Dated: 12-12-2019
By:- Adarsh Sharma

Agree with Kasthuri Ji, department will take a stand that to encash the accumulated ITC you have purposefully paid IGST at higher rate and they will recover such excess along with interest

5 Dated: 15-12-2019
By:- Rajendra Prasad

Dear Mr Rajesh,

Please stop this practise immediately, Agree with Kasthuri Ji


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