Question24:
In case wrong payment of tax done in cess instead of SGST, Can we claim it
back how.
Answer
Corrigendum to earlier reply on refund of wrong payment of tax in cess :-
Refund of excess amount available in electronic cash ledger can be claimed
through return according to Section 54(1) read with Rule 89(1) or by filing
application for refund
As at present Refund Module is not operational on Common Portal,
therefore, Rule 97A has been inserted in CGST Rules, 2017 vide Notification No.
55/2017-CT dated 15.11.2017 for manual filing/processing/sanctioning etc. of
refund. In this regard CBEC Circulars No.24/24/2017-GST dated 12.12.2017 has
been issued according to which, refund application has to be filed on the portal
in Form GST RFD-01A and print out of the same is to be submitted in
jurisdictional GST office as manual application of refund along with other
documents for manual processing of the claim.
Thus, application for refund of excess cess balance in the electronic cash
ledger can be furnished in FORM GST RFD-01 A.
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. 19/02/2018)