Tax paid in wrong head and adjusted, Goods and Services Tax - GST

[Prabu SubramanianThangavelpillai]

During FY 17-18

1. While filing GSTR-3B tax amount of IGST entered in CESS by mistake.

2. In ITC also the Input of IGST entered in cess and adjusted in tax payment.

3. Excess tax amount than available IGST input paid in cash in CESS head and adjusted.

What can be done now while filing Annual return and Audit?

i) Whether the IGST tax has to be paid in cash ledger with interest for delayed payment.

ii) If paid whether refund option for mistakenly paid amount is available.

iii) Or what else should be done for the above case?

Posts / Replies

[Ganeshan Kalyani]

Sir, please elaborate point no. 3 of your query.

[Prabu SubramanianThangavelpillai]

For tax payable in CESS adjusted with available ITC in CESS where both are mistakenly entered in cess instead of IGST, after exhausting the input in cess excess amount required for adjusting tax payable paid through cash in CESS and adjusted for filing.