QUESTION

Which category shall be select for RFD-01 A for wrong tax paid under the head Cess instead of SGST? 1. Refund of excess balance in Electronic Cash Ledger. 2. Excess payment of tax. After submit application RFD-01A online, in how many days we get refund?

ANSWER

RFD-01A is filed manually in place of RFD-01 till RFD-01 will become active on portal.

Further Excess payment of tax category is to be selected for wrong payment of tax under the head Cess instead of SGST.

Also, Section 54(7) specifies that "The proper officer shall issue the order under sub-section (5) within sixty days from the date of receipt of application complete in all respects"