Cash transferred in Inactive GSTN via PMT-09, Goods and Services Tax - GST

[Rahul Chachan]

Dear Experts,

We have inadvertently transferred amount from one GSTN to another Inactive GSTN. We have visited Jurisdictional officer to resolved this issue but he asked us to file an grievance on GST help desk. We have filed greivance also and started following up with the GST Help Desk but they asked us to visit juridctional officer only.

We don't have login details of Inactive GSTN so unable to transfer the amount.

Kinldy suggest for further course of action so that this amount can be transferred back to the active GSTN.

Thanks

Posts / Replies

[KASTURI SETHI]

Your GSTN is inactive and it is not cancelled.

Why is GSTN inactive ?

User ID and Password can be got retrieved from the department or a new User ID and Password can be issued for the sake of refund claim.

The only solution is to apply for refund claim under Section 54 (8) (e) of the CGST Act. Such refund claim is never time barred. Board has issued Circular No. 166/22/2021-GST, dated 17-11-2021.

It is your cash (asset) . Govt cannot retain it as it would be unconstitutional.

[Rahul Chachan]

Thankyou for your response sir.

Actually while transferring money to the transferring state i.e. Delhi through PMT-09, there was 2 GSTN of delhi. 1 is active and another is inacive. We regularly file our return in active GSTN. Amount is wrongly transferred to inactive GSTN instead of active GSTN of Delhi branch.

Can i transfer amount from inactive GSTN to active GSTN instead of applying Refund ?

[KASTURI SETHI]

You have the only option to apply for refund claim. It is very easy. While applying for you should truly disclose the factual position.

Your main ground for refund claim is :-

(i) That I am unable to use the amount lying in my Electronic Cash Ledger because business is not to be commenced in the near future.

You will have to get the second unit activated at least for the sake of refund claim. Once GSTN becomes active, you will have file returns and comply with all legal requirements.

[Rahul Chachan]

Thank you sir for the clarification.

As you mentioned we have to get our another unit activited first for the refund, how can i get the jurisdictional officer details for the inactivated GSTN. As the details of the officer is not showing in "Search Taxpayer" tab in GST portal .

Please guide

[KASTURI SETHI]

You should visit jurisdictional GST Range Officer or the office of jurisdictional Deputy Commissioner/Asstt. Commissioner CGST/SGST Office. The department has all records of your firm. You are to inform your inactive GST Registration Number to the concerned officer.

The Officer has power to activate your GST Registration and can create/allot new USER ID and Password. You may have to submit your identification proof.

Your problem will be solved. Visit to the CGST/SGST Office is must .

[Rahul Chachan]

Thank you sir.

Shall do as advised by you.

[Pankaj Mandwani]

Dear Kasthuri sir,

Same thing happened with us as we have inadvertently transferred cash amount to inactive GSTIN.

When we approached to the jurisdictional officer of receiver GSTN. They said that don't see any such GSTN on their dashboard and unable to provide login credentials.

Without login credentials I neither can transfer back this amount to another GSTIN nor I can file refund.

Could you please suggest another way of handling this situation.

Regards,

Pankaj Mandwani

9929006989

[Harshit Gupta]

Dear All,

we can help in getting this money back. Please connect.

Regards

Harshit Gupta

9990765123

[Pankaj Mandwani]

Thank you Harshit Gupta Ji.

We have received the amount back to aur active GSTN.

Thank you once again.

Highly recommended..

Regards,

Pankaj