The GST regime has brought many new concepts for making payment of appropriate GST dues. In the initial stages, it was confusing for most of the taxpayers to identify the correct head for the payment and in many instances, the taxes were remitted to inappropriate heads. For Example, the amount to be filled in SGST would have been filled in either CGST , IGST, Cess, Fees etc., This will be noticed by most of the tax payers only at the time of carrying out the set off of taxes, wherein they will notice that the amount was paid in inappropriate head.
The amount thus paid will lie in the Cash ledger of the taxpayers. The refund mechanism for the same was not operational in the GST portal till date. Now the GST portal has enabled those refund claims. Now you can file a refund application in the portal.
Follow the procedure as mentioned below to claim the refund of the excess amount lying in the Cash Ledger , in wrong accounts.
Step 1 :- Visit the GST portal – www.gst.gov.in
Step 2 :- Go to Services Tab
Step 3 :- Select Refund option
Step 4 :- Select the “Application for Refund” from the sub menu
Step 5 :- Select “Refund of Excess in Electronic Cash Ledger” from the
Step 6 :- Now the portal will display the “Balance available in Cash ledger”
under various heads
Step 7 :- Now in the box below “Refund claimed (in INR)” , fill the relevant
head for which you want the refund
Step 8 :- Select the Account number to which the refund to be credited.
Please note that the bank account number will be automatically
filled based on your Profile.
Step 9 :- Save & Submit the form using either Digital Signature or OTP.
On submission, you will be allotted an ARN for the refund claim and the status of the same can be checked from the link “Track application Status”