Wrong GST Type Paid? Relief Available!
If IGST is paid by mistake and the supply is later treated as intra-State (CGST + SGST), GST law already provides a clear solution under Section 19 of the IGST Act, 2017.
📌 What the Law Allows
Section 19 of the IGST Act, 2017 — clarified by CBIC Circular No. 162/18/2021-GST.
Pay Correct CGST + SGST
Once supply is treated as intra-State, deposit the correct CGST + SGST as required under the GST law.
Claim Refund of IGST
The IGST wrongly paid earlier can be claimed as a refund under Section 19 of the IGST Act, 2017.
No Interest Liability
CBIC Circular No. 162/18/2021-GST clarifies that no interest is payable on the corrected CGST + SGST payment.
⚖️ Big Relief for Taxpayers
Mistakes in GST classification won't lead to a double tax burden.
Avoid double taxation on the same supply
Cash flow impact gets fully corrected through refund
Full statutory backing — Section 19 IGST Act + CBIC Circular
No penalty or interest on bona-fide classification mistakes
End-to-end refund filing handled by experienced CA team
Section 19, IGST Act, 2017 read with CBIC Circular No. 162/18/2021-GST — refund of tax wrongfully collected and paid to the Central or State Government.
Need Help Claiming the Refund?
CA Sonali Verma & team handle end-to-end refund filings under Section 19 of the IGST Act — documentation, application and follow-up with the GST department.
📍 Sai Bhawan-164, Kanjari Sarai, Near Biharo Ka Mandir, Moradabad-244001, Uttar Pradesh, India