Question2:

I would like to know that i had made payment of GST by net banking in GST portal. But due to mistake the payment is done in the column of CGST& SGST in place of only IGST. Hence my liability arising to pay only IGST AND further no scope to adjust the same for cgst/sgst. in this situation i am unable to offset my liability from my E-Cash Ledger ,because the amount is laying in cgst / sgst ledger . Since i want to know that how can i get that amount in my IGST e Cash ledger to offset  my liability . so you are requested to look the matter explained above & guide me  

Answer:

The option available to you is first deposit the tax due in appropriate head along with interest @ 18% PA for the intervening period. Thereafter, you can claim refund of the amount deposited under wrong head. 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. 11/11/2017)