Question34:

On submission of GST refund claim application the Govt. has given me excess amount of GST refund. 
you are requested to give me the details guidelines for returning back the excess amount of refund wrongly given to me .
 

Answer
As per Section 73, Any amount erroneously refunded can be demanded by GST officer u/s 73 (1). But as per Section 73(5), You can deposit the said amount suo moto without issue SCN u/s 73(1). No penalty is to be levied but you have to deposit the amount with Interest u/s 50.

After making payment for the above amount then as per Rule 142 you shall inform to the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC'04.

The format of  FORM GST DRC-03 is enclosed herewith   (Reply dt. 13/4/2018)