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TMI BlogREFUND OF EXCESS TAX PAID IN FY 2019-20X X X X Extracts X X X X X X X X Extracts X X X X ..... REFUND OF EXCESS TAX PAID IN FY 2019-20 X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-3B and the dealer had less outward supply. Is there any provision under GST Act to claim refund of excess tax paid in FY 2019-20? Plese help Reply By KASTURI SETHI: The Reply: Mention the date of invoice and the date of issuance of credit note. If you have proof of portal snags/glitches, you can get refund and this may be through litigation. Pl. intimate both dates to examine further in y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our favour. Reply By Bipin Parmar: The Reply: Dear Sir, Both invoice and credit note date falls in june 2019. Reply By KASTURI SETHI: The Reply: Sh.Bipin Parmar Ji, You can file refund claim within two years from the date of payment excess tax as per Section 54 (1) of CGST Act, 2017. Also see Explanation -2(h) below Section 54(14) of CGST Act. Detailed procedure is laid down in Rule 89 of CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Rules, 2017. You are to apply for refund claim in Form GST RFD-01 on Common Portal System. Reply By Bipin Parmar: The Reply: Thank You so much Kasturi Sir. Reply By Ganeshan Kalyani: The Reply: Sir if both invoice number and credit note was in June 2019 then you could have avoided to furnish both the info. Say 100/- was invoice value and 100/- was credit note value then 0/- should have fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished. Anyway the things has happened. Follow the suggestion given by Sri Kasturi Sir. X X X X Extracts X X X X X X X X Extracts X X X X
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