QUESTION

A registered person paid gst under the major head Cess instead of SGST (State Tax) for minor head tax, interest and fee. Currently what is the best remedy available for this error?

ANSWER

We understood your question as follows:
You have deposited amount in Column (a) instead of Column (b).

In this case, you are required to deposit the amount in right column and retain the amount deposited in unwanted column for future adjustment. However, if the amount is huge you can apply for refund.

If we misunderstood your question you are requested to please elaborate your question.