Refund of GST excess paid in GSTR-3B, Goods and Services Tax - GST

[Yatin Bhopi]

Dear expert

We have wrongly paid CGST+SGST due to calculation mistake in GSTR-3B for the month of April 2018. due to this there is a mismatch in GSTR-1 also. Below are the option available for refund claims on the portal, but there is no option for such type of refund claim.

1.Refund of Excess Balance in Electronic Cash Ledger

2.Refund of ITC on Export of Goods & Services without Payment of Integrated Tax

3.On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

4.Refund on account of ITC accumulated due to Inverted Tax Structure

5.Recipient of Deemed Exports

6.Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)

7.Export of services with payment of tax

Please guide

Posts / Replies

[Alkesh Jani]

Sir,

Please refer Circular No. 26/26/2017-GST dated 29/12/2017. You can file refund claim under excess balance in cash ledger. Please seek assistance from your jurisdictional office.

Thanks

[YAGAY and SUN]

As stated above the only option is the seek refund from the GST Department.

[Ganeshan Kalyani]

You can adjust the excess payment of tax against next month liability.

[Yatin Bhopi]

Sir,

My issue is there is no balance remaining in cash ledger since amount was debited in the ledger. and there is also no option for such cases in refund tab.

Ganeshan Kalyani Sir,

Adjustment will be the simplest method but whether adjustment allowed under GST law?

[Ganeshan Kalyani]

Yes current month's excess payment can be adjusted against liability of subsequent month.