Question15:

How to claim or adjust the GST amount paid under wrong accounting code ?

Answer:

If by the term wrong accounting you mean payment of CGST/SGST instead of IGST or other situations like this Then Section 77 of CGST ACT will apply The same is as follow
Section 77: Tax wrongfully collected and paid to Central Government or State Government.
(1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.
(2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of central tax and State tax or, as the case may be, the central tax and the Union territory tax payable. For more details please check section 77 from Law crux GST . (Reply Dt. 03/01/2018)