Question65: I raised an inter-state Tax Invoice in Dec.,2017 charging IGST in the Invoice. While filing GSTR-3B for Dec.,2017, I claimed ITC for CGST & SGST paid by me on my local purchases and deposit CGST & SGST for the balance tax liability instead of paying IGST.I also filed quarterly GSTR-1 disclosing the same figures.
How can I claim refund/credit of CGST & SGST , pay IGST and get it adjusted against my IGST liability, even though nothing remains to be paid as per my GST returns.

Answer For making the payment of output tax under GST, you may use Input tax credit shown in E-credit ledger and where ITC is not sufficient you shall discharge the liability by depositing cash and through e-cash ledger.Section 49 of CGST Act contains manner for utilizing Input tax credit. According to this CGST first is to be used to pay CGST then for IGST and SGST shall also first is to be used to pay CGST then for IGST. Thus according to this you are right in utilizing CGST & SGST credit for IGST.
But if for balance you are paid amount wrongly in CGST +SGST instead of IGST then the option available to you is first deposit the tax due in appropriate head i.e IGST along with interest @ 18% PA for the intervening period then you are able to pay IGST liability from IGST deposited in E-cash ledger . Thereafter, you can claim refund of the amount deposited under wrong head in E- cash ledger (CGST & SGST). For this you will have to file refund claim in Form GST RFD-01 on-line through common portal. Relevant legal provisions are Section 54 of CGST Act, 2017 read with Rule 89 of CGST Rules, 2017. (REPLY dt.26-02-2018)