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EXCESS PAYMENT OF TAX DUE TO MISTAKE OR INADVERTENTCE

Para 2 (A) - Draft-Bills-Reports - Business Processes for GST on Refund Process - Goods and Services Tax - Para 2 (A) - 2 (A) : i) As the heading suggests, it refers to the situations where the tax payer has made excess payment of tax either by mista .....

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on account of:- a) wrong mention of nature of tax (CGST / SGST / IGST), b) wrong mention of GSTIN, or c) wrong mention of tax amount. iii) In first two situations i.e. in case of wrong mention of nature of tax (CGST / SGST / IGST) or in case of wrong .....

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required to make tax payment on two accounts i.e. payment linked to a return or payment in response to a specific demand arising out of audit, etc. The IT system should be in a position to make a distinction between these two type of payment. Perhaps .....

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d. Maharashtra has suggested that Kerala model of return cum challan may also be examined by the GST Law Drafting Committee / Payment Committee. vi) In the third situation i.e. where the amount has been mentioned wrongly, the refund of excess amount .....

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