GST
Challan paid twice by mistake
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Facts
If both payments got CINs, both amounts are in your cash ledger. You can use the extra for future payments or claim a refund of excess cash ledger balance. If only one CIN was generated, the bank should refund the other.
Provisions and law
- Rule 87, CGST Rules 2017Electronic cash ledger in PMT-05, challan PMT-06 valid for 15 days, payment modes, CIN, PMT-07 for failed credits and PMT-09 transfers
- Sec 54(1), CGST Act 2017Refund of excess balance in the electronic cash ledger
Analysis
Example: a Rs 40,000 challan was paid twice through net banking. The cash ledger shows Rs 80,000. You can leave Rs 40,000 for next month's GSTR-3B or claim it in RFD-01. If the ledger shows only Rs 40,000 but the bank debited Rs 80,000, raise it with the bank and file PMT-07.
Conclusion
- Check the cash ledger and challan history
- Match with the bank statement
- Use the extra in the next return or claim refund
- Raise with the bank or file PMT-07 if not credited
A Savvy can do this for you
GST payment challan, PMT-06
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