Question8:

Let me know the refund procedure under GST act 2017 . When we wrongly deposit cess instead of SGST?

Answer:

Provisions for claiming refunds under GST are contained under Section 54 of CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017. Law is silent on refunds of Cess if paid wrongly under SGST or CGST head. However, provisions for claiming refund are available if any central tax has been paid under the head of state tax or vice versa. For claiming such refund, in the first place you will have to deposit correct amount of tax under correct head. Then you can claim refund of tax paid under wrong head. For claiming such refund you will have to file your claim on-line on Common Portal in Form GST RFD-01 and according to clause (j) of sub-rule (2) of said Rule 89 you will have to furnish Annexure-I to the refund application a Statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply. Provisions for manual filing of such refund applications have not been created by CBEC.  (Reply dt. 21/11/2017)