Question14:

Please let us know in case if we paid excess tax under RCM for Nov 17, can we claim that back where do we need to apply and we have already filed GSTR3B for Nov. 17. 
 

Answer:

You can take refund of the tax deposited and lying unutilised in electronic cash ledger for this tile no 14 of GSTR 3 is to be used .it is a process of self refund.
But we under stand from your mail that you have utilised the cash credit account and paid excess tax then the due for this you have to follow refund procedure given in Section 54.
File R1 form for refund .The online system may not respond so file manual application and keep on filing reminder to create pressure for early work. (Reply dt. 19/12/2017)