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TMI BlogMandatory tax 10% deposited debiting wrong heads while APL-1 fillingX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, The assessee has filed appeal against the O-I-O of the Dy. Com. u/s 73 of the State GST in for short payment of tax under RCM basis say 10L. Upon filing appeal,the assessee has wrongly utilized electronic Credit ledger u/s 49(4) 50K each from sgst cgst , instead of cash ledger u/s 49 (3) for making payment of mandatory disputed tax ( disputed tax is not a output tax) which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... later on rectified by paying it again from cash ledger upon SCN issued by the appellate authority resulting double payment on account of Appeal. Now, the amount once debited from credit ledger for above reasons are kept separately in assessee'a portal which requires to be re-credited in regular electronic credit ledger for utilising the credit further. Please guide how the GST paid extr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a will transfer to electronic credit ledger? Which section /rile we will govern for this whole procedure? - Reply By KASTURI SETHI - The Reply = See Rule 89(2)(k), (I) (m) of CGST Rules . Section 16 (2)(c) and Section 42(2) of CGST Act . - Reply By BipadBhanjan dixit - The Reply = Sir, Should we file online refund in RFD-01 u/s 89 claiming refund type as excess refund or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r refund as it shows in drop down list in portal [OR] we should submit a normal letter for re-crediting the excess paid during the appeal .Please advise. - Reply By KASTURI SETHI - The Reply = You should apply for refund online and the department will sanction refund claim by way of allowing re-credit. As per per prescribed Form GST RFD-01 , you should tick mark serial no. 7 (k) -Excess payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of tax. If it does not appear in drop down, you may contact either jurisdictional Range Officer or helpdesk Common Portal System - Reply By BipadBhanjan dixit - The Reply = Thank you sir for your valuable guidance . Regards, - Mandatory tax 10% deposited debiting wrong heads while APL-1 filling - Query Started By: - BipadBhanjan dixit Dated:- 26-7-2020 Goods and Services Tax - GST - Got 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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