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TMI BlogGST ITC for wrong tax chargedX X X X Extracts X X X X X X X X Extracts X X X X ..... GST ITC for wrong tax charged X X X X Extracts X X X X X X X X Extracts X X X X ..... rculars No.7/7/2017 dated 1.9.17, 26/26/17 dated 29.12.17 and 37/11/2018-GST dated 15.3.18. Flyer No. 34 dated 1.1.18 Payment of Wrong Tax Under GST it might happen that the taxable person may pay integrated tax instead of central tax plus state tax and vice versa because of incorrect application of the place of supply provisions. In such cases, while making the appropriate payment of tax, int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest will not be charged and the refund claim of the wrong tax paid earlier will be entertained without subjecting it to the provision of unjust enrichment. Guidelines issued by Haryana State Govt. on 25.5.18 D. Refund on account of payment of wrong tax Refund is also admissible to persons who happen to make payment in the wrong account of tax. A person may make payment in the account of integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated tax whereas it was to be paid in the account of state GST or Central GST and vice versa. Similarly, a person can make payment in the account of CGST whereas it was required to be paid in account of State GST and vice versa. Section 77 of GST laws and section 19 of IGST provide that this amount shall be refunded. However, no interest shall be charged and refund shall be allowed without subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting it to the provisions of unjust enrichment. X X X X Extracts X X X X X X X X Extracts X X X X
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